Taxpayer Rights


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Statement of Procedural Rules


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Internal Revenue Cumulative Bulletin


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Internal Revenue Bulletin


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Federal Register


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Taxpayers' Rights and Obligations


Book Description

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.




Internal Revenue Cumulative Bulletin


Book Description