Building Transparent Tax Compliance by Banks PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Building Transparent Tax Compliance by Banks PDF full book. Access full book title Building Transparent Tax Compliance by Banks by OECD. Download full books in PDF and EPUB format.
Author: OECD
Publisher: OECD Publishing
ISBN: 926406785X
Category :
Languages : en
Pages : 139
Get Book
Book Description
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Author: OECD
Publisher: OECD Publishing
ISBN: 926406785X
Category :
Languages : en
Pages : 139
Get Book
Book Description
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264088672
Category :
Languages : en
Pages : 88
Get Book
Book Description
This book provides an overview of the tax treatment of banks’ tax losses losses in 17 OECD countries; describes the tax risks that arise in relation to these losses; outlines the incentives that give rise to these risks, and describes how these risks can be reduced.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223215
Category :
Languages : en
Pages : 64
Get Book
Book Description
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264068872
Category :
Languages : en
Pages : 112
Get Book
Book Description
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264119215
Category :
Languages : en
Pages : 92
Get Book
Book Description
After describing the size of corporate tax losses and the policy issues related to their tax treatment, this report identifies three key risk areas in relation to use of losses for tax purposes: corporate reorganisations, financial instruments and non-arm’s length transfer pricing.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326
Get Book
Book Description
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.
Author: Mr.J. D. Craig
Publisher: International Monetary Fund
ISBN: 155775697X
Category : Business & Economics
Languages : en
Pages : 50
Get Book
Book Description
Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.
Author: Anuschka Bakker
Publisher: IBFD
ISBN: 9087220707
Category : Business enterprises
Languages : en
Pages : 504
Get Book
Book Description
In response to a number of large corporate failures, risk management has recently become a major consideration for most organizations. At the same time, taxation has been recognized as an area having its own unique risk profiles. This book provides a practical guide for those working in today's ever-changing corporate environment. It contains an introduction to tax risk management and discussions on the tax control framework that allow corporate tax departments to identify and manage companies' tax-related risks. The book also includes country chapters, which provide practical examples of the development and application of tax control frameworks.
Author: Munawer Sultan Khwaja
Publisher: World Bank Publications
ISBN: 0821387545
Category : Business & Economics
Languages : en
Pages : 157
Get Book
Book Description
"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Author: Richard S Collier
Publisher: Oxford University Press
ISBN: 0192603469
Category : Business & Economics
Languages : en
Pages : 368
Get Book
Book Description
Banks seem all too often involved in cases of misconduct, particularly involving the exploitation of tax systems. Banking on Failure explains why and how banks "game the system", accounting for these misconduct cases and analysing the wider implications for financial markets and tax systems. Banking on Failure: Cum-Ex and Why and How Banks Game the System explains why banks design and use structured products to exploit tax systems. It describes one of the biggest and most complex cases - the "cum-ex" scandal - in which hundreds of banks and funds from across the globe participated in the raid on the public exchequers of a number of countries, with losses in the tens of billions of euros. The book then draws on the significance of this case study, and what this tells us about modern banks and their interactions with tax systems. Banking on Failure demonstrates why the exploitation of tax systems by banks is an inevitable feature of the financial markets landscape, and suggests possible responses.
