Improving Access to Bank Information for Tax Purposes The 2007 Progress Report

Improving Access to Bank Information for Tax Purposes The 2007 Progress Report PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264014268
Category :
Languages : en
Pages : 41

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Book Description

Improving Access to Bank Information for Tax Purposes The 2007 Progress Report

Improving Access to Bank Information for Tax Purposes The 2007 Progress Report PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264014268
Category :
Languages : en
Pages : 41

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Book Description


Improving Access to Bank Information for Tax Purposes

Improving Access to Bank Information for Tax Purposes PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264181261
Category :
Languages : en
Pages : 119

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Book Description
This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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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.

OECD Annual Report 2008

OECD Annual Report 2008 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264062017
Category :
Languages : en
Pages : 118

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Book Description
A comprehensive report on OECD activities in 2007-2008.

Judicial Interpretation of Tax Treaties

Judicial Interpretation of Tax Treaties PDF Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Law
Languages : en
Pages : 704

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Book Description
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Engaging with High Net Worth Individuals on Tax Compliance

Engaging with High Net Worth Individuals on Tax Compliance PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264068872
Category :
Languages : en
Pages : 112

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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 ...

Taxation of Bilateral Investments

Taxation of Bilateral Investments PDF Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1788976894
Category : Corporations
Languages : en
Pages : 375

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Book Description
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2015 Phase 2: Implementation of the Standard in Practice

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2015 Phase 2: Implementation of the Standard in Practice PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264231498
Category :
Languages : en
Pages : 148

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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2011 Phase 1: Legal and Regulatory Framework

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2011 Phase 1: Legal and Regulatory Framework PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264114602
Category :
Languages : en
Pages : 95

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Book Description
This publication reviews the quality of Hungary's legal and regulatory framework for the exchange of information for tax purposes.

Transparency in International Law

Transparency in International Law PDF Author: Andrea Bianchi
Publisher: Cambridge University Press
ISBN: 1107470242
Category : Law
Languages : en
Pages : 641

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Book Description
While its importance in domestic law has long been acknowledged, transparency has until now remained largely unexplored in international law. This study of transparency issues in key areas such as international economic law, environmental law, human rights law and humanitarian law brings together new and important insights on this pressing issue. Contributors explore the framing and content of transparency in their respective fields with regard to proceedings, institutions, law-making processes and legal culture, and a selection of cross-cutting essays completes the study by examining transparency in international law-making and adjudication.