World Tax advisor

1 world

1.1 austria
1.2 germany
1.3 italy
1.4 japan
1.5 south korea
1.6 united kingdom
1.7 united states

world
austria

in austria, steuerberater professional license tax advisors.

germany

in germany, steuerberater professional license tax advisors.

italy

in italy, tax advisors called commercialisti, , provide assistance on business management, business law, economics, finance, tax, accounting, commercial, corporate , administrative matters. dottori commercialisti, have degree in economics, , ragionieri commercialisti, have diploma istituto tecnico economico, members of 2 different professional orders, merged in 2008 , impossible become commercialista without laurea magistrale. esperti contabili, roles similar of commercialista, must have laurea, first cycle degree equivalent bachelor s degree. according italian law, following activities of roles of commercialista:

the administration , liquidation of companies , assets;
surveys , technical advice;
inspections , administrative reviews;
verifications , investigations regarding reliability of financial statements, accounts , records of company.

japan

in japan, there specific license tax advisors called certified public tax accountant (税理士, zeirishi). in order obtain qualification, individual must pass special state examination, or qualified attorney @ law or certified public accountant.

south korea

in south korea, there specific license tax advisors called certified tax accountant. in order obtain qualification, individual must pass special examination.

united kingdom

in uk, guidelines concerning professional conduct in relation taxation published in conjunction chartered institute of taxation, association of taxation technicians, institute of indirect taxation, institute of chartered accountants in england , wales, institute of chartered accountants of scotland , association of chartered certified accountants. these prepared assistance of members of various associations both in dealing clients , tax authorities , in relation irregularities , errors.

the guidelines, include practical advice range of legal , ethical issues, summarised as:

a member’s primary duty ensure actions comply law. he/she owes contractual duty client act him/her requisite degree of skill , care, , contractual relationship should governed letter of engagement. member has duties tax authorities, notably of compliance law , honest presentation of client’s circumstances.
it taxpayer’s responsibility ensure returns made tax authorities correct , complete. member assist him decide on extent , manner of disclosure of facts in relation tax affairs.
where member becomes aware irregularities have occurred in relation client’s tax affairs should advise client of consequences, , manner of disclosure. if necessary, appropriate specialist advice should taken.
where client refuses follow advice of member in relation issues involving disclosure, member should consider whether should continue act. if appropriate, specialist advice should taken.
if mistakes made tax authorities there may need, , in cases duty, on part of client , member, put matters right.
members may have statutory duties of disclosure have suspicions of criminal activity.
when approached information on client’s affairs adviser member should ensure has client’s authority before making disclosure.

united states

in united states, paid tax return preparers regulated not licensed internal revenue service of united states department of treasury. there penalties failure disclose identity of preparer on return, failure give taxpayer copy of return, , negligence in preparing return.

practice before internal revenue service regulated treasury department circular no. 230, regulations governing practice of attorneys, certified public accountants, enrolled agents, enrolled actuaries, , appraisers before internal revenue service. practice limited attorneys, certified public accountants (cpas), enrolled agents, , enrolled actuaries. rendering tax advice regulated circular 230.

failure uphold these standards can result in disciplinary action ranging reprimand permanent disbarrment practice.

in united states, term tax professional generic term describing variety of professions including enrolled agents, certified public accountants (cpas), financial planners, accountants, tax preparers, , lawyers.

in united states, far largest segment of tax professionals individual tax preparers.

31 u.s.c. § 330
5 u.s.c. § 500.




^ bundessteuerberaterkammer (in german). bundessteuerberaterkammer. retrieved 10 february 2013. 
^ dottore commercialista (italy) . european commission. retrieved 19 july 2017. 
^ treccani, commercialista
^ il dottore commercialista (in italian). lavoroeformazione.it. retrieved 19 july 2017. 
^ dottore commercialista, esperto contabile, revisore legale (in italian). ca foscari university of venice. retrieved 19 july 2017. 
^ dottore commercialista e ragioniere commercialista (in italian). italiaweb srl. retrieved 19 july 2017. 
^ japan federation of certified public tax accountants organizations
^ codified in regulations @ 31 c.f.r. subtitle a, part 10.