The Emergence Of Transparency And Exchange Of Information For Tax Purposes On Request As An International Tax Custom
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The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023-10-13
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-13 with Law categories.
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Colombia 2015 Phase 2 Implementation Of The Standard In Practice
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-30
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Colombia 2015 Phase 2 Implementation Of The Standard In Practice 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 2015-10-30 with categories.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Colombia.
International Law Of Taxation
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Author : Peter Hongler
language : en
Publisher: Oxford University Press
Release Date : 2021-09-17
International Law Of Taxation written by Peter Hongler and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09-17 with Law categories.
In this fresh, objective, and non-argumentative volume in the Elements of International Law series, Peter Hongler combines a comprehensive overview of the technical content of the international tax law regime with an assessment of its crucial relationship to wider international law. Beginning with an assessment of legal principles and foundations, the book considers key general principles, treaty based regimes, and regional integration in tax matters. In the second half of the work Hongler places international tax law in the context of its wider relationships with human rights law, and trade and investment law. He concludes by considering major legal successes and failures and what might be done to address these.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Niue 2016 Phase 2 Implementation Of The Standard In Practice
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-03-14
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Niue 2016 Phase 2 Implementation Of The Standard In Practice 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 2016-03-14 with categories.
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Niue.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Estonia 2011 Phase 1 Legal And Regulatory Framework
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-04-14
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Estonia 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 2011-04-14 with categories.
This publication reviews the quality of Estonia’s legal and regulatory framework for the exchange of information for tax purposes.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Vanuatu 2019 Second Round Peer Review Report On The Exchange Of Information On Request
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-07-30
Global Forum On Transparency And Exchange Of Information For Tax Purposes Vanuatu 2019 Second Round Peer Review Report On The Exchange Of Information On Request 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 2019-07-30 with categories.
This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Argentina 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-22
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Argentina 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings 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 2013-11-22 with categories.
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews United Kingdom 2013 Supplementary Report Combined Phase 1 Phase 2
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-04-11
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews United Kingdom 2013 Supplementary Report Combined Phase 1 Phase 2 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 2013-04-11 with categories.
This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for the United Kingdom.
The Emergence Of Transparency And Exchange Of Information For Tax Purposes On Request As An International Tax Custom
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Author : R. Codorniz Leite Pereira
language : en
Publisher:
Release Date : 2020
The Emergence Of Transparency And Exchange Of Information For Tax Purposes On Request As An International Tax Custom written by R. Codorniz Leite Pereira and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard).
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Argentina 2012 Combined Phase 1 Phase 2
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-10-29
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Argentina 2012 Combined Phase 1 Phase 2 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 2012-10-29 with categories.
This report examines Argentina's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.