In the aftermath of a global financial crisis, the past decade has been characterized by increased fiscal pressure. Against this backdrop, it is no surprise that many have called for strengthened efforts in domestic resource mobilization. Domestic resources are the largest untapped source of development financing, but the effective mobilization thereof poses significant challenges in terms of revenue policy and administration strategies. This book provides an overview of various policies that can significantly contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving the relationship between taxpayers and tax administrations.
Published by IBFD
In: Improving Tax Compliance in a Globalized World
2018, English
Country Section – Germany, in: OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations and Transfer Pricing Features of Selected Countries 2014
Ertragsteuerlich irrelevante Ausgliederungen von Unternehmensteilen bei Kapitalgesellschaften
RPA – Robotic Process Automation für Steueranwendungen
Konzerninterner Liefer- und Leistungsverkehr
Chapter 9 Germany – Tax Risk Management
Strategisches Steuermanagement in Krisenzeiten
Tax Compliance
National Reporter Germany: Tax Compliance in a Globalized World