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Some of the frameworks described in this book require a domestic legal basis so that tax administrations have the tools to enforce compliance on their financial institutions. This chapter will explain these legal bases and how they interact with each other. Problems arising from these legal frameworks will also be discussed.

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Legal Basis

  • 章节

  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

Some of the frameworks described in this book require a domestic legal basis so that tax administrations have the tools to enforce compliance on their financial institutions. This chapter will explain these legal bases and how they interact with each other. Problems arising from these legal frameworks will also be discussed.