Jörg Alt CharlesB. Chilufya This chapter presents the case for joint tax audits, especially between developed and developing countries, and presents the experiences of Germany and Bavaria. The authors propose including joint tax audits in double tax agreements as this would greatly benefit attempts of developing countries to recover lost revenues and mobilize resources for development. The authors identify the legal foundations and international political commitments for joint tax audits and explore reasons why the instrument has only been applied on a limited basis. This chapter argues that joint tax audits are an important instrument for advancing developing countries towards tax justice and a better future for their citizens. They are among the most suitable responses in today’s increasingly borderless economy and the current context of increasing international transactions by corporations, trusts, other enterprises, and individuals. The growing internationalization of business transactions implies that revenue bodies will have to collaborate…
It is a long established fact that a reader will be distracted by the readable content of a page when looking at its layout. The point of using Lorem Ipsum is that it has a more-or-less normal distribution of letters, as opposed to using ‘Content here
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By Charlie Chilufya, S.J Tomorrow, YouTube Originals will release the grand documentary film, The Letter, telling the story of the Laudato Si’ encyclical letter and the unfolding ecological emergency of our time and how it
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The close link between food security and peace and stability cannot be overlooked. Over the years, countries and regions with failed peace and stability are
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JENA works towards a just, poverty-free and
ecologically regenerative Africa where people can unlock their full potential, free from direct, cultural, and structural violence.
