Engaging With High Net Worth Individuals On Tax Compliance
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Engaging With High Net Worth Individuals On Tax Compliance
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2009-09-09
Engaging With High Net Worth Individuals On Tax Compliance written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-09-09 with categories.
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Revenue Administration
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Author : Ms.Lucilla Mc Laughlin
language : en
Publisher: International Monetary Fund
Release Date : 2017-05-05
Revenue Administration written by Ms.Lucilla Mc Laughlin and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-05 with Business & Economics categories.
This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining the population of wealthy individuals. Advice is also given on how to assess readiness for such a compliance program, taking into account the legal framework, the political environment, the availability of the necessary data and the administration’s capacity to implement it. The note then gives practical advice on implementing a high wealth individual compliance program, using the compliance risk management model as its foundation.
Corporate Loss Utilisation Through Aggressive Tax Planning
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-08-31
Corporate Loss Utilisation Through Aggressive Tax Planning written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-31 with categories.
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Tax Compliance By Design Achieving Improved Sme Tax Compliance By Adopting A System Perspective
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-24
Tax Compliance By Design Achieving Improved Sme Tax Compliance By Adopting A System Perspective written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-24 with categories.
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Addressing Tax Risks Involving Bank Losses
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-09-15
Addressing Tax Risks Involving Bank Losses written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-09-15 with categories.
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Addressing Tax Risks Involving Bank Losses
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-10-26
Addressing Tax Risks Involving Bank Losses written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-10-26 with categories.
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Why People Pay Taxes
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1992
Why People Pay Taxes written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Experts discuss strategies for curtailing tax evasion
Corporate Loss Utilisation Through Aggressive Tax Planning
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-08-03
Corporate Loss Utilisation Through Aggressive Tax Planning written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-03 with categories.
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Current Challenges In Revenue Mobilization Improving Tax Compliance
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-01-29
Current Challenges In Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-29 with Business & Economics categories.
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Law And Social Norms
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Author : Eric Posner
language : en
Publisher: Harvard University Press
Release Date : 2009-07-01
Law And Social Norms written by Eric Posner and has been published by Harvard University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-07-01 with Law categories.
What is the role of law in a society in which order is maintained mostly through social norms, trust, and nonlegal sanctions? Eric Posner argues that social norms are sometimes desirable yet sometimes odious, and that the law is critical to enhancing good social norms and undermining bad ones. But he also argues that the proper regulation of social norms is a delicate and complex task, and that current understanding of social norms is inadequate for guiding judges and lawmakers. What is needed, and what this book offers, is a model of the relationship between law and social norms. The model shows that people's concern with establishing cooperative relationships leads them to engage in certain kinds of imitative behavior. The resulting behavioral patterns are called social norms. Posner applies the model to several areas of law that involve the regulation of social norms, including laws governing gift-giving and nonprofit organizations; family law; criminal law; laws governing speech, voting, and discrimination; and contract law. Among the engaging questions posed are: Would the legalization of gay marriage harm traditional married couples? Is it beneficial to shame criminals? Why should the law reward those who make charitable contributions? Would people vote more if non-voters were penalized? The author approaches these questions using the tools of game theory, but his arguments are simply stated and make no technical demands on the reader.