Est Ndar Para El Intercambio Autom Tico De Informaci N Sobre Cuentas Financieras Segunda Edici N
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Est Ndar Para El Intercambio Autom Tico De Informaci N Sobre Cuentas Financieras Segunda Edici N
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Author : OECD
language : es
Publisher: OECD Publishing
Release Date : 2017-03-27
Est Ndar Para El Intercambio Autom Tico De Informaci N Sobre Cuentas Financieras Segunda Edici N 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 2017-03-27 with categories.
Esta publicación incluye los elementos siguientes: un modelo de Acuerdo entre Autoridades Competentes (modelo AAC) para el intercambio automático de información ECR; el Estandar Común de Reporte; los comentarios sobre el AAC y el ECR; y La Guída del usuario del esquema del XML del ECR.
Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-03-27
Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition 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 2017-03-27 with categories.
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Balance Of Payments Manual
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2005-11-16
Balance Of Payments Manual 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 2005-11-16 with Business & Economics categories.
The fifth edition of Balance of Payments Manual, issued in 1993, presents revised and updated standards for concepts, definitions, classifications, and conventions for compilation of balance of payments and international investment position statistics that reflect the widespread changes that have taken place in international transactions since the fouth edition was published in 1977. As the international standard, the Manual serves as a guide for IMF member countries that regularly report balance of payments data to the IMF. The Manual contains significantly expanded and restructured coverage of financial flows and stocks and international transactions in services. Harmonization with the System of National Accounts and other IMF statistical systems is also greatly increased. See also companion volumes, the Balance of Payments Compilation Guide and the Balance of Payments Textbook.
Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-05
Oecd G20 Base Erosion And Profit Shifting Project Transfer Pricing Documentation And Country By Country Reporting Action 13 2015 Final Report 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 2015-10-05 with categories.
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 13.
Transfer Pricing And Developing Economies
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Author : Joel Cooper
language : en
Publisher: World Bank Publications
Release Date : 2017-01-05
Transfer Pricing And Developing Economies written by Joel Cooper and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-05 with Business & Economics categories.
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.
Corporate Finance
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Author : Jonathan B. Berk
language : en
Publisher:
Release Date : 2011
Corporate Finance written by Jonathan B. Berk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Corporations categories.
For MBA/graduate students taking a course in corporate finance. Using the unifying valuation framework based on the Law of One Price, top researchers Jonathan Berk and Peter DeMarzo set the new standard for corporate finance textbooks. Corporate Finance blends coverage of time-tested principles and the latest advancements with the practical perspective of the financial manager. With this ideal melding of the core with modern topics, innovation with proven pedagogy, Berk and DeMarzo establish the new canon in finance. The second edition reflects the constantly changing world of finance, including information on the recent financial crisis, new behavioral finance research, and updated practitioner interviews.
Asset Recovery Handbook
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Author : Jean-Pierre Brun
language : en
Publisher: World Bank Publications
Release Date : 2021-02-08
Asset Recovery Handbook written by Jean-Pierre Brun and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-02-08 with Business & Economics categories.
Developing countries lose billions each year through bribery, misappropriation of funds, and other corrupt practices. Much of the proceeds of this corruption find 'safe haven' in the world's financial centers. These criminal flows are a drain on social services and economic development programs, contributing to the impoverishment of the world's poorest countries. Many developing countries have already sought to recover stolen assets. A number of successful high-profile cases with creative international cooperation has demonstrated that asset recovery is possible. However, it is highly complex, involving coordination and collaboration with domestic agencies and ministries in multiple jurisdictions, as well as the capacity to trace and secure assets and pursue various legal options—whether criminal confiscation, non-conviction based confiscation, civil actions, or other alternatives. This process can be overwhelming for even the most experienced practitioners. It is exceptionally difficult for those working in the context of failed states, widespread corruption, or limited resources. With this in mind, the Stolen Asset Recovery (StAR) Initiative has developed and updated this Asset Recovery Handbook: A Guide for Practitioners to assist those grappling with the strategic, organizational, investigative, and legal challenges of recovering stolen assets. A practitioner-led project, the Handbook provides common approaches to recovering stolen assets located in foreign jurisdictions, identifies the challenges that practitioners are likely to encounter, and introduces good practices. It includes examples of tools that can be used by practitioners, such as sample intelligence reports, applications for court orders, and mutual legal assistance requests. StAR—the Stolen Asset Recovery Initiative—is a partnership between the World Bank Group and the United Nations Office on Drugs and Crime that supports international efforts to end safe havens for corrupt funds. StAR works with developing countries and financial centers to prevent the laundering of the proceeds of corruption and to facilitate more systematic and timely return of stolen assets.
Fiscal Adjustment For Stability And Growth
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Author : Mr.James Daniel
language : en
Publisher: International Monetary Fund
Release Date : 2006-08-17
Fiscal Adjustment For Stability And Growth written by Mr.James Daniel 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 2006-08-17 with Business & Economics categories.
The pamphlet (which updates the 1995 Guidelines for Fiscal Adjustment) presents the IMF’s approach to fiscal adjustment, and focuses on the role that sound government finances play in promoting macroeconomic stability and growth. Structured around five practical questions—when to adjust, how to assess the fiscal position, what makes for successful adjustment, how to carry out adjustment, and which institutions can help—it covers topics such as tax policies, debt sustainability, fiscal responsibility laws, and transparency.
Principles Of Corporate Finance
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Author : Richard A. Brealey
language : en
Publisher: Irwin Professional Pub
Release Date : 2006
Principles Of Corporate Finance written by Richard A. Brealey and has been published by Irwin Professional Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Describes the theory and practice of corporate finance. The authors show how managers use financial theory to solve practical problems and as a way of learning how to respond to change by showing not just how but why companies and management act as they do. They bring fresh expertise and ideas to this textbook and partnership.
Taxpayers Rights And Obligations
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
language : en
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
Release Date : 1990
Taxpayers Rights And Obligations written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 and has been published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Law categories.
This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.