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
Bryan P. Galligan, S.J. Global food systems are in the spotlight this week with the highly controversial UN Food Systems Summit (UNFSS) planned for Thursday,
Bryan P. Galligan, SJ In the wake of a devastating annual report on hunger and malnutrition, and in the lead-up to the controversial UN Food
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From the beginning of his pontificate in 2013, Pope Francis has consistently issued a call to radically rethink the global financial order, to envision “a
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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.
