Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions
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Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions Second Edition
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-06-27
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions 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 2011-06-27 with categories.
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-07-06
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions 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 2010-07-06 with categories.
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-08-03
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions 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 2010-08-03 with categories.
This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides ...
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions Second Edition
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-05-27
Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions 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 2011-05-27 with categories.
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Private Foundations Law Practice
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Author : John Goldsworth
language : en
Publisher: Lulu.com
Release Date : 2011
Private Foundations Law Practice written by John Goldsworth and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Law categories.
Private Foundations: Law and Practice is unique; it is the first book to examine and provide guidance on the characteristics of this innovative personal investment vehicle. Superficially, private foundations are sometimes referred to as an incorporated trust or as a company without shareholders. This book will show that these are dangerous approximations. Private foundations, derived from the civil law foundation, a structure of ancient origin, are worthy of a dedicated textbook. Whilst founded on a common basic idea, private foundations show important variations in each jurisdiction in which they have been introduced by legislation. The author has many years experience in designing, applying and regulating structures in international investment and lecturing on the law and practice of trusts, private foundations and related topics, academically and to commercial clients.
Justice Equality And Tax Law
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Author : Nevia Čičin-Šain
language : en
Publisher: Linde Verlag GmbH
Release Date : 2022-10-05
Justice Equality And Tax Law written by Nevia Čičin-Šain and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-05 with Law categories.
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Fundamentals Of Transfer Pricing
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2025-05-19
Fundamentals Of Transfer Pricing written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-19 with Law categories.
Fundamentals of Transfer Pricing Volume 1: Principles and Practice Edited by Raffaele Petruzzi, Giammarco Cottani & Michael Lang Transfer pricing is one of the most important and complex topics in international taxation. Recognising its significance, most countries in the world have introduced transfer pricing rules in their domestic tax systems. This book, the first of a three-volume series, explains in a clear and simple manner the most important transfer pricing topics, with a collection of incisive and wide-ranging perspectives from representatives of academia, tax law practice, multinational companies, advisory groups, national tax authorities, and international organisations from all over the globe. The contributions collectively offer a comprehensive guide to the practical application of transfer pricing rules, covering various aspects as the following: introduction to transfer pricing; accurate delineation and recognition of actual transactions; transfer pricing methods; comparability analysis; transfer pricing audits and litigation; administrative approaches to preventing and resolving transfer pricing disputes; transfer pricing documentation; attribution of profits to permanent establishments; transfer pricing and specific transactions; use of new technologies in transfer pricing; and interplay between transfer pricing and other rules. This book delves into both foundational concepts and emerging trends in transfer pricing, providing readers with the tools to understand its dynamic application in real-world scenarios. By analysing examples, case studies, and the implications of recent judicial precedents, it bridges the gap between fundamental principles and practical implementations. The application of transfer pricing legislation remains one of the most challenging tasks for taxpayers and tax authorities around the world. With this comprehensive source of practical guidance, tax lawyers, in-house tax counsels, government officials, academics, advisory firms, and the business community worldwide will have all the support they need to move forward in tackling this complex aspect of the current tax environment.
The Dynamics Of Global Economic Governance
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Author : Richard Eccleston
language : en
Publisher: Edward Elgar Publishing
Release Date : 2013-01-01
The Dynamics Of Global Economic Governance written by Richard Eccleston and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-01 with Law categories.
ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Better Policies For Development Recommendations For Policy Coherence
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-09-29
Better Policies For Development Recommendations For Policy Coherence 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 2011-09-29 with categories.
This report examines the ways in which wider policies can be use to support our common development objectives. It focuses on areas requiring collective action by the entire international community, and complements the OECD’s continuing work on aid effectiveness.
Joint Audit 2019 Enhancing Tax Co Operation And Improving Tax Certainty Forum On Tax Administration
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-03-28
Joint Audit 2019 Enhancing Tax Co Operation And Improving Tax Certainty Forum On Tax Administration 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 2019-03-28 with categories.
Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.