Tax Information Reporting and Compliance in the Cross-Border Context.
Virginia Tax Review 2007, Fall, 27, 2
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- 2,99 €
Publisher Description
I. INTRODUCTION As in the domestic context, tax information reporting in the cross-border context serves the four-fold purpose of providing a cross-check for the Internal Revenue Service (Service) on the reporting of transactions and income, aiding the Service in assessing whether to audit returns with certain kinds of transactions or activities, serving as a reminder to taxpayers of income and credits/deductions to report and, where tax is withheld, providing a means to identify the deposit of the withheld taxes with the taxpayer entitled to claim the benefit of that deposit. In addition, it provides a means for information exchange with tax authorities in other countries.
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