10 juillet 2008

Le rôle et la responsabilité des conseils fiscaux

 

La position américaine

 

The Office of Professional Responsibility

The Office of Professional Responsibilities' (OPR) vision, mission, strategic goals and objectives support effective tax administration by ensuring all tax practitioners, tax preparers, and other third parties in the tax system adhere to professional standards and follow the law. 

 

Circular 230 (Revised 6-2014) (PDF)

Regulations Governing Practice before the Internal Revenue Service

 Les tribunes EFI sur la responsabilité des conseils

 

 

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