This is a thematic report on the topic of "Decriminalization of Tax Law by Administrative Penalties on Tax Duties" for the 2015 annual meeting of the European Association of Tax Law Professors. This paper examines the "boundary line" between Criminal Tax Penalties and Administrative Tax...

The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation...

The ability of the Internal Revenue Service (IRS) to both collect the tax and enforce the initial determination of tax liability in a neutral and fair manner has been compromised by a February 2011 pronouncement issued by the Department of Justice (“Justice”) stating that the President and...

In 2016, Congress enacted a statutory Taxpayer Bill of Rights containing a list of ten rights but lacking an explicit remedy or enforcement mechanism. Are the rights listed therefore merely aspirational, or are some or all of them enforceable? It is worth noting that the statute does not say...

Banker, Topanwälte, Wissenschaftler – ein perfides Netzwerk von Experten hat sich formiert, um deutsche Steuerzahler zu bestehlen. Die Beute: rund zwölf Milliarden Euro. Die Staatsanwältin Anne Brorhilker nimmt es seit Jahren mit der weltweiten Finanzelite auf, um den Cum-Ex-Skandal...

The study aims to evaluate the country's legal framework for taxing digital transactions. Specifically, the extent to which the provisions of the law can map onto the value of digital markets. Based on the findings on the structure of the digital commerce value chain, and its possible...