Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions Second Edition

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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 : 2011-05-27

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.

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.

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.

Illicit Financial Flows From Developing Countries Measuring Oecd Responses

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-04-23

Illicit Financial Flows From Developing Countries Measuring Oecd Responses 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 2014-04-23 with categories.

This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets.

Managing Income Tax Compliance Through Self Assessment

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Author : Andrew Okello
language : en
Publisher: International Monetary Fund
Release Date : 2014-03-11

Managing Income Tax Compliance Through Self Assessment written by Andrew Okello 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 2014-03-11 with Business & Economics categories.

Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.

Reference Guide To Anti Money Laundering And Combating The Financing Of Terrorism

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Author : Paul Allan Schott
language : en
Publisher: World Bank Publications
Release Date : 2006-01-01

Reference Guide To Anti Money Laundering And Combating The Financing Of Terrorism written by Paul Allan Schott 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 2006-01-01 with Business & Economics categories.

This second edition of the Reference Guide is a comprehensive source of practical information on how countries can fight money laundering and terrorist financing. Aimed at helping countries understand the new international standards, it discusses the problems caused by these crimes, the specific actions countries need to take to address them, and the role international organizations play in the process. The Reference Guide is a valuable tool for establishing effective regimes to successfully prevent, detect, and prosecute money laundering and terrorist financing.

Rethinking Property Tax Incentives For Business

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Author : Daphne A. Kenyon
language : en
Publisher:
Release Date : 2012

Rethinking Property Tax Incentives For Business written by Daphne A. Kenyon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Electronic books categories.

The use of property tax incentives for business by local governments throughout the United States has escalated over the last 50 years. While there is little evidence that these tax incentives are an effective instrument to promote economic development, they cost state and local governments $5 to $10 billion each year in forgone revenue. Three major obstacles can impede the success of property tax incentives as an economic development tool. First, incentives are unlikely to have a significant impact on a firm's profitability since property taxes are a small part of the total costs for most businesses--averaging much less than 1 percent of total costs for the U.S. manufacturing sector. Second, tax breaks are sometimes given to businesses that would have chosen the same location even without the incentives. When this happens, property tax incentives merely deplete the tax base without promoting economic development. Third, widespread use of incentives within a metropolitan area reduces their effectiveness, because when firms can obtain similar tax breaks in most jurisdictions, incentives are less likely to affect business location decisions. This report reviews five types of property tax incentives and examines their characteristics, costs, and effectiveness: property tax abatement programs; tax increment finance; enterprise zones; firm-specific property tax incentives; and property tax exemptions in connection with issuance of industrial development bonds. Alternatives to tax incentives should be considered by policy makers, such as customized job training, labor market intermediaries, and business support services. State and local governments also can pursue a policy of broad-based taxes with low tax rates or adopt split-rate property taxation with lower taxes on buildings than land.State policy makers are in a good position to increase the effectiveness of property tax incentives since they control how local governments use them. For example, states can restrict the use of incentives to certain geographic areas or certain types of facilities; publish information on the use of property tax incentives; conduct studies on their effectiveness; and reduce destructive local tax competition by not reimbursing local governments for revenue they forgo when they award property tax incentives.Local government officials can make wiser use of property tax incentives for business and avoid such incentives when their costs exceed their benefits. Localities should set clear criteria for the types of projects eligible for incentives; limit tax breaks to mobile facilities that export goods or services out of the region; involve tax administrators and other stakeholders in decisions to grant incentives; cooperate on economic development with other jurisdictions in the area; and be clear from the outset that not all businesses that ask for an incentive will receive one.Despite a generally poor record in promoting economic development, property tax incentives continue to be used. The goal is laudable: attracting new businesses to a jurisdiction can increase income or employment, expand the tax base, and revitalize distressed urban areas. In a best case scenario, attracting a large facility can increase worker productivity and draw related firms to the area, creating a positive feedback loop. This report offers recommendations to improve the odds of achieving these economic development goals.

Doing Business 2020

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Author : World Bank
language : en
Publisher: World Bank Publications
Release Date : 2019-11-21

Doing Business 2020 written by World Bank 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 2019-11-21 with Business & Economics categories.

Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.

A Good Tax

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Author : Joan Youngman
language : en
Publisher:
Release Date : 2016

A Good Tax written by Joan Youngman and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Local finance categories.

In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Guernsey 2011 Phase 1 Legal And Regulatory Framework

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-01-27

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Guernsey 2011 Phase 1 Legal And Regulatory Framework 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 2011-01-27 with categories.

This publication reviews the quality of the Guernsey’s legal and regulatory framework for the exchange of information for tax purposes.