Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices
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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.
The Global Minimum Tax Selected Issues On Pillar Two
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Author : Valentin Bendlinger
language : en
Publisher: Linde Verlag GmbH
Release Date : 2024-10-18
The Global Minimum Tax Selected Issues On Pillar Two written by Valentin Bendlinger 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 2024-10-18 with Law categories.
Global Minimum Tax at a glance The OECD ́s Global Minimum Tax is amongst the most discussed topics in the recent international tax law debate. The book provides for more than 25 individual but co-ordinated essays on multiple relevant topics on Pillar Two is structured as follows: General Topics including the legal status of the GloBE Model Rules, their relation to tax treaties and EU Law, the GloBE STTR, the specifics of jurisdictional blending, their impact on tax competition and on tax incentives Scoping topics including the computation of the EUR 750 million threshold, the definition of MNE Group, territorial allocation of CEs and excluded entities Charging provisions, including GloBE ́s rule order and the impact of the GloBE Model Rules on minority shareholders Computation of GloBE Income and Loss, including contributions on the adjustment of permanent differences and specifics of dividends and equity gains for purposes of the base determination Computation of Adjusted Covered Taxes, including the notion of covered taxes, the recognition of temporal differences and the territorial allocation of covered taxes Top-up Tax computation including contributions on the general correspondence of covered taxes and GloBE Income, the Substance-Based Income Exclusion, the specifics of Investment and Minority-Owned Constituent Entities and the general role of the QDMTT within the framework of Pillar Two Selected topics on the administration of GloBE, e.g., Safe Harbors and the identification of the taxpayer within the framework of Pillar Two
International Tax
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Author : Michael Honiball
language : en
Publisher: Siber Ink
Release Date : 2011-03-15
International Tax written by Michael Honiball and has been published by Siber Ink this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-03-15 with Business & Economics categories.
This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Cato Handbook On Policy
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Author : Cato Institute
language : en
Publisher: Cato Institute
Release Date : 2005
Cato Handbook On Policy written by Cato Institute and has been published by Cato Institute this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Political Science categories.
Details how legislators can return the federal goverment to the size and scope envisioned by the Founding Fathers.
Tax Law And Development
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Author : Yariv Brauner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2013-01-01
Tax Law And Development written by Yariv Brauner 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.
'Anyone working on tax policy for middle and low income countries will consider this book a must-read. Economic globalization of capital markets and multinational corporations has overtaken the abilities of many countries to tax incomes of multinationals and individual residents. From extraction industries to fiscal federalism, the papers demonstrate the importance of sound legal frameworks and formal cooperation across multiple countries and levels of government for implementing sound tax policy in developing nations.' – Michael J. Wasylenko, Syracuse University, US Comprising original essays written by top legal scholars, this innovative volume is the most comprehensive collection to date of independent academic work exploring the relationship between tax, law and development. Contributors cover a range of tax issues, drawing on economic, political, social, and institutional perspectives to offer a comprehensive view of how tax laws affect and are affected by human economic development. Hailing from across the globe, contributors offer expert insight into tax issues in China, Brazil, South Africa, India, and other developing countries. Following a thorough examination of current policy approaches to tax problems in developing nations, the writers conclude that new solutions are needed, and outline a number of groundbreaking ideas and proposals designed to mitigate many of the problems associated with tax law and economic development. Professors, students, and researchers with an interest in tax, law, development, and globalization will find much to admire in this critical and groundbreaking addition to the literature.
Eu And Caricom
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Author : Alicia Elias Roberts
language : en
Publisher: Routledge
Release Date : 2020-10-12
Eu And Caricom written by Alicia Elias Roberts and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-12 with Law categories.
Investigating the unique EU-CARICOM legal relationship, this book explores the major theme of globalisation, which shapes inter-regional organisations individually and determines their relationship to one another. It evaluates how EU-CARICOM relations have fostered trade, security and other development measures, reflecting on the past, future and present of the Caribbean states that are active in the EU-CARICOM framework. Providing case studies on key issues such as immigration, tax and energy, it examines the impact that the EU-CARICOM has on the slave trade and the deportation of millions of people. Such bitter experiences still indirectly shape culture, hopes and the economic framework of possibilities today; therefore, the focus of the volume is on the issues which the constant stream of globalisation creates. The book assesses many potential impacts that the agenda of the EU and Brexit pending will have upon the EU-CARICOM relationship, given the potential for these to create instability. Overall, it highlights how the EU and CARICOM are representations for multilateralism and serve as models that provide the basis for many successful initiatives and agreements. In all new agreements and negotiations, the will to accept the Sustainable Development Goals and thus to make inequality, climate change and other goals of the SDGs the basis of an order that puts people at the centre, are evaluated, and the global agenda 2030 and its impact on EU-CARICOM. Overall, it highlights how the EU and CARICOM are representations for multilateralism and serve as models that provide the basis for many successful initiatives and agreements. In all new agreements and negotiations, the will to accept the Sustainable Development Goals and thus to make inequality, climate change and other goals of the SDGs the basis of an order that puts people at the centre, are evaluated, and the global agenda 2030 and its impact on EU-CARICOM.
Fiscal State Aid Law And Harmful Tax Competition In The European Union
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Author : Dimitrios Kyriazis
language : en
Publisher: Oxford University Press
Release Date : 2023-08-22
Fiscal State Aid Law And Harmful Tax Competition In The European Union written by Dimitrios Kyriazis 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 2023-08-22 with Law categories.
The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
Law And Development
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Author : John Hatchard
language : en
Publisher: Routledge
Release Date : 2012-10-02
Law And Development written by John Hatchard and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-02 with Law categories.
This new book is an edited collection of papers arising from a conference on Law and Development in the twenty-first century held in 2001. It is in honour of the work of Dr Peter Slinn.
Global Standards Of Market Civilization
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Author : Brett Bowden
language : en
Publisher: Routledge
Release Date : 2006-10-03
Global Standards Of Market Civilization written by Brett Bowden and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-10-03 with Political Science categories.
Global Standards of Market Civilization brings together leading scholars, representing a range of political views, to investigate how global 'standards of market civilization' have emerged, their justification, and their political, economic and social impact. Key chapters show how as the modern state system has evolved such standards have also developed, incorporating the capacity for social cooperation and self-government to which states must conform in order to fully participate as legitimate members in international society. This study analyzes their justification, and their political, economic and social impact. Civilization is a term widely used within modern political discourse its meaning, yet it is poorly understood and misused. part I explores the idea of a ‘standard of civilization’, its implications for governance, and the use of such standards in political theory and economic thought, as well as its historical application part II presents original case studies that demonstrate the emergence of such standards and explore the diffusion of liberal capitalist ideas through the global political economy and the consequences for development and governance; the International Monetary Fund’s capacity to formulate a global standard of civilization in its reform programs; and problems in the development of the global trade, including the issue of intellectual property rights. This book will be of strong interest to students and scholars in wide range of fields relating to the study of globalization including: international political economy; international political theory; international relations theory; comparative political economy; international law; historical sociology; and economic history.
Taxing Portfolio Income In Global Financial Markets
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Author : Doron Herman
language : en
Publisher: IBFD
Release Date : 2002
Taxing Portfolio Income In Global Financial Markets written by Doron Herman and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Double taxation categories.