The Oecd S Project On Harmful Tax Practices The 2001 Progress Report

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The Oecd S Project On Harmful Tax Practices The 2001 Progress Report

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Author :
language : en
Publisher:
Release Date :

The Oecd S Project On Harmful Tax Practices The 2001 Progress Report written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.

The Oecd S Project On Harmful Tax Practices The 2001 Progress Report

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2002-01-18

The Oecd S Project On Harmful Tax Practices The 2001 Progress 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 2002-01-18 with categories.

This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...

Harmful Tax Competition An Emerging Global Issue

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19

Harmful Tax Competition An Emerging Global Issue 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 1998-05-19 with categories.

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Money Laundering Terrorist Financing And Tax Evasion

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Author : Aretha M. Campbell
language : en
Publisher: Springer Nature
Release Date : 2021-10-11

Money Laundering Terrorist Financing And Tax Evasion written by Aretha M. Campbell and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-11 with Law categories.

This book explains the consequences of global policy initiatives against money laundering, terrorist financing, and tax evasion on financial centres located in offshore jurisdictions in the Caribbean region. Adding to the existing literature by detailing international policy initiatives against money laundering and tax evasion from the early 1920s to date, this book examines the factors that have contributed to their gradual development over time, their role in contributing to money laundering, terrorist financing, and tax evasion, the international policy initiatives that came about to address these financial crimes, as well as the consequences of these policy initiatives on the legislative systems, institutions, offshore business sectors, and economies of these financial centres.

International Tax Evasion In The Global Information Age

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Author : David S. Kerzner
language : en
Publisher: Springer
Release Date : 2016-11-21

International Tax Evasion In The Global Information Age written by David S. Kerzner and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-21 with Business & Economics categories.

This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Transparency In International Law

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Author : Andrea Bianchi
language : en
Publisher: Cambridge University Press
Release Date : 2013-11-07

Transparency In International Law written by Andrea Bianchi and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-07 with Law categories.

Analyses the hitherto unexplored issues concerning transparency in key areas of international law.

The International Taxation System

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Author : Andrew Lymer
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06

The International Taxation System written by Andrew Lymer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.

International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.

Anti Abuse Rules And Tax Treaties

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Author : Georg Kofler et al.
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2024-06-24

Anti Abuse Rules And Tax Treaties written by Georg Kofler et al. 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 2024-06-24 with Law categories.

As the struggle to combat tax abuse and tax avoidance gains momentum, ways of making a tax jurisdiction ‘manipulation-proof’ continue to proliferate, from new or revised provisions in model tax treaties to a dramatic increase in the number and variety of anti-abuse and anti-avoidance rules at all levels of government. These measures interact with national tax systems, general anti-abuse clauses and tax treaties. The conflicts and other legal difficulties that inevitably result deserve intensive scrutiny. This book provides an in-depth analysis of current issues concerning the relations of various anti-abuse rules to each other and their impact on the application of tax treaties. The topics include the following: domestic general anti-avoidance rules (GAARs); domestic specific anti-avoidance rules (SAARs) (including controlled foreign company rules); minimum holding periods; indirect transfers of immovable property, shares, and rights; limitation on benefits; residence criteria in tax treaties; tax treatment of sportspersons and entertainers; the principal purpose test of Article 29 (9) OECD Model (2017); and influence of European Union Law on tax treaty abuse. The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business. Each author offers an in-depth analysis of a particular topic, drawing on the most recent scientific research. This is the only book available to offer such a wide-ranging, detailed, and practical analysis of how the full range of anti-abuse rules interacts with tax treaties. It will prove of immeasurable value to practitioners and law firms active in tax planning, tax consultants, academics and researchers in international tax law and counsel for companies involved in international business.

Offshore Finance And Small States

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Author : W. Vlcek
language : en
Publisher: Springer
Release Date : 2008-07-11

Offshore Finance And Small States written by W. Vlcek and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-07-11 with Political Science categories.

One path towards development taken by a number of small jurisdictions is the establishment of an offshore financial centre. This text analyses the actual economic contribution for several small Caribbean economies and the impact to continued operation arising from an international initiative for the exchange of taxpayer information.

Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2001-04-02

Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices 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 2001-04-02 with categories.

Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.