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2014年7月,美国注册会计师协会在美国哥伦比亚特区联邦地方法院提起诉讼,要求法院停止美国国内税务署(IRS)最近推出的纳税代理人备案登记制度和名为自愿参加的培训项目。该培训项目是美国国内税务署在其推出的纳税代理人强制备案登记制度被判无效后推出的新举措。美国注册会计师协会认为该项目的实施违反了美国法律的相关规定,要求法院判决美国国内税务署停止执行该项目。了解此次诉讼的背景、
In July 2014, the American Institute of Certified Public Accountants filed a lawsuit in the District Court for the District of Columbia in the United States asking the court to stop the tax agency filing and registration system recently introduced by the U.S. Internal Revenue Service (IRS) and a program of training entitled Voluntary Participation. The training program is a new initiative launched by the U.S. Internal Revenue Service after its mandatory tax filing and registration system for tax agents was invalidated. The American Institute of Certified Public Accountants considered that the implementation of the project violated the relevant provisions of the U.S. law and required the court to decide that the U.S. Internal Revenue Service will cease the implementation of the project. Understand the background of the lawsuit,