Zoekresultaten

… increasingly use technology to promote compliance. An emphasis is laid upon collecting and managing (big) tax data in order to insure a correct tax payment and detection of fraud. This trend goes hand in hand with further digitalization of information exchange between tax authorities and taxpayers. Industry and business communities also use technology to optimize tax processes and to comply with reporting obligations. This course pays attention to the fiscal and technological aspects that play a … in tax. Risk management and process standardization through systems. Basic programming languages for tax purposes. Enterprise resource systems (SAP) and tax. Tax data collection and processing. Standards for data reporting and programming. Tax data exchange and reporting (country by country reporting, standard audit file for tax, mini one stop shop data). Data analytics. Monitoring tax data quality. Application of data analysis to taxpayer data. Digital fraud. Artificial Intelligence: application … and understanding of the technological aspects, including compliance issues, in the field of taxation. The focus is on data collection and its applications, Enterprise Systems and automation of law. Also to understand the impact of technology on exchange of tax data. At the end of the course the students should be able to thoroughly analyze and interpret juridical literature and other pieces of relevant legal information and its sources in the area of technology and taxes. The student will …

… 11 Does the territorial principle establish jurisdiction for the European Union to extend the scope of the EU Emissions Trading Scheme to international aviation? An international law perspective. .......................................................................................... 11 Maritje Weydemann … law, but there is no indication to suggest that it would be illegal – especially in the case of financial penalties. 11 Maria Matias Does the territorial principle establish jurisdiction for the European Union to extend the scope of the EU Emissions Trading Scheme to international aviation? An international law perspective. The announcement of the Green Deal and the highly ambitious goal of becoming carbon neutral by 2050 has made the question of the extension of the EU ETS to international …