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European Commission – amending Implementing Regulation (EU) the place of...

European Commission, Brussels December 18, 2012 Grounds for and objectives of the proposal Article 397 of Council Directive 2006/112/EC on the common system of value added tax (‘the VAT Directive’)...

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Submitting data to the tax authorities

The OECD has issued in May 2005 a guidance note on the development of Standard Audit File –Tax (SAF-T) and recommends the use of SAF-T as a means of exporting accurate tax accounting data to tax...

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