The Taxation of Global Trading of Financial Instruments PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264162496
Category :
Languages : en
Pages : 71
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Book Description
This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162496
Category :
Languages : en
Pages : 71
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Book Description
This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Author: Organisation for Economic Co-operation and Development. Special Sessions on Innovative Financial Transactions
Publisher: Organisation for Economic Co-operation and Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 80
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Book Description
Document released for public comment. Includes transfer pricing.
Author:
Publisher:
ISBN:
Category : Financial instruments
Languages : en
Pages : 43
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Book Description
Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category : International trade
Languages : en
Pages : 43
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Book Description
Author: OCDE. Organización de Cooperación y Desarrollo Económico
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: R.E. Ackerman
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
Compares the March 2003 OECD "Special considerations for applying the working hypothesis to permanent establishments of enterprises carrying on global trading of financial instruments" and the 1998 OECD document "The taxation of global trading of financial instruments". The article highlights the developments in the OECD's positions and the distinctions that arise from operating in a branch form as opposed to a subsidiary form.
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.
Author:
Publisher:
ISBN: 9789264295490
Category :
Languages : en
Pages : 116
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Book Description
Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
