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r49.pdf
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This report of the 1993 IFS Residential Conference considers the administrative issues that face the tax system in the 1990s. Speakers dealt with the implications of the move to self-assessment, the adoption of a rulings procedure, tax appeals and general anti-avoidance rules. International aspects of tax administration and compliance were also considered.
Report details
- DOI
- 10.1920/re.ifs.1996.0049
- ISBN
- 978-1-873357-54-5
- Publisher
- IFS
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