Author: OECD
Publisher: OECD Publishing
ISBN: 9264177582
Category :
Languages : en
Pages : 137
Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Tax and Development Aid Modalities for Strengthening Tax Systems
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177582
Category :
Languages : en
Pages : 137
Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Publisher: OECD Publishing
ISBN: 9264177582
Category :
Languages : en
Pages : 137
Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Tax and Development Aid Modalities for Strengthening Tax Systems
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264177574
Category :
Languages : en
Pages : 134
Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Publisher: OECD Publishing
ISBN: 9789264177574
Category :
Languages : en
Pages : 134
Book Description
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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.
Revenue Mobilization in Developing Countries
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Taxes and Development
Author: Conor M. Savoy
Publisher: Rowman & Littlefield
ISBN: 1442240482
Category : Political Science
Languages : en
Pages : 63
Book Description
There is real promise for developing economies in the mobilization of their own domestic resources. For example, in 2010, tax revenue on the Africa continent was eight times larger than the foreign assistance received. And as aid levels from wealthy nations continue to be uncertain, countries have an impetus to finance their own development in order to deliver responsible, transparent public services—all of which require a strong tax base from the formal sector. The Global Partnership for Effective Development Co-operation, launched in 2011 at Busan, relies heavily on this principle of domestic resource mobilization as a means of country ownership. How we leverage the expertise of donor governments in partnership with local governments in implementing this agenda is key to its success.
Publisher: Rowman & Littlefield
ISBN: 1442240482
Category : Political Science
Languages : en
Pages : 63
Book Description
There is real promise for developing economies in the mobilization of their own domestic resources. For example, in 2010, tax revenue on the Africa continent was eight times larger than the foreign assistance received. And as aid levels from wealthy nations continue to be uncertain, countries have an impetus to finance their own development in order to deliver responsible, transparent public services—all of which require a strong tax base from the formal sector. The Global Partnership for Effective Development Co-operation, launched in 2011 at Busan, relies heavily on this principle of domestic resource mobilization as a means of country ownership. How we leverage the expertise of donor governments in partnership with local governments in implementing this agenda is key to its success.
Development Co-operation Report 2014 Mobilising Resources for Sustainable Development
Author: OECD
Publisher: OECD Publishing
ISBN: 9264216014
Category :
Languages : en
Pages : 430
Book Description
The Development Co-operation Report is the key annual reference document for statistics and analysis on trends in international aid. This year, the DCR focuses on mobilising the necessary financial resources for sustainable development.
Publisher: OECD Publishing
ISBN: 9264216014
Category :
Languages : en
Pages : 430
Book Description
The Development Co-operation Report is the key annual reference document for statistics and analysis on trends in international aid. This year, the DCR focuses on mobilising the necessary financial resources for sustainable development.
Taxation and Development: The Weakest Link?
Author: Richard M. Bird
Publisher: Edward Elgar Publishing
ISBN: 1783474335
Category : Business & Economics
Languages : en
Pages : 465
Book Description
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a
Publisher: Edward Elgar Publishing
ISBN: 1783474335
Category : Business & Economics
Languages : en
Pages : 465
Book Description
Taxation and Development highlights the importance of better understanding the ways in which taxes and expenditure are linked. Focusing on developing countries, the book argues for a broader approach to the topic, with a secondary focus on developing a
Assessing Aid
Author:
Publisher: World Bank Publications
ISBN: 9780195211238
Category : Political Science
Languages : en
Pages : 164
Book Description
Assessing Aid determines that the effectiveness of aid is not decided by the amount received but rather the institutional and policy environment into which it is accepted. It examines how development assistance can be more effective at reducing global poverty and gives five mainrecommendations for making aid more effective: targeting financial aid to poor countries with good policies and strong economic management; providing policy-based aid to demonstrated reformers; using simpler instruments to transfer resources to countries with sound management; focusing projects oncreating and transmitting knowledge and capacity; and rethinking the internal incentives of aid agencies.
Publisher: World Bank Publications
ISBN: 9780195211238
Category : Political Science
Languages : en
Pages : 164
Book Description
Assessing Aid determines that the effectiveness of aid is not decided by the amount received but rather the institutional and policy environment into which it is accepted. It examines how development assistance can be more effective at reducing global poverty and gives five mainrecommendations for making aid more effective: targeting financial aid to poor countries with good policies and strong economic management; providing policy-based aid to demonstrated reformers; using simpler instruments to transfer resources to countries with sound management; focusing projects oncreating and transmitting knowledge and capacity; and rethinking the internal incentives of aid agencies.
Principles of International Taxation
Author: Lynne Oats
Publisher: Bloomsbury Publishing
ISBN: 1526519569
Category : Business & Economics
Languages : en
Pages : 773
Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Publisher: Bloomsbury Publishing
ISBN: 1526519569
Category : Business & Economics
Languages : en
Pages : 773
Book Description
The book provides a clear introduction to international taxation and presents its material in a global context, explaining policy, legal issues and planning points central to taxation issues, primarily from the viewpoint of a multinational group of companies. It uses examples and diagrams throughout to aid the reader's understanding and offers more in-depth material on many important areas of the subject. Traditionally published every 2 years in both print and digital formats, this content is a core requirement for student reading lists at both undergraduate and post graduate level. Fully updated to cover all new tax legislation and developments in light of the OECD BEPS project implementation, key areas to be included in this new edition are: - changes proposed by BEPS 2.0 in relation to taxation and the digital economy, including Pillar Two and the proposed new UN Model Article 12B; - further progress on the implantation of OECD Base Erosion and Profit Shifting implementation, including: -- an update on the implementation of BEPS recommendations including artificial avoidance of permanent establishment status and prevention of treaty abuse; -- the implementation of transfer pricing documentation and country-by-country reporting; -- multilateral instrument implementation; - the impact of Covid-19 on international taxation; - further developments in European direct taxation including the transparency package, directives on anti-tax avoidance and the common corporate tax base and state aid cases (Apple in particular) and updates to the Directive on Administrative Cooperation, and the new communication on Business Taxation for the 21st Century. - Proposals in relation to the taxation of digital business, in particular the OECD's unified approach and the UN modifications to the Model Double Taxation Convention. - Proposals for a global minimum corporate tax rate to curb base erosion and tax competition.
Tax Administrations and Capacity Building A Collective Challenge
Author: OECD
Publisher: OECD Publishing
ISBN: 9264256636
Category :
Languages : en
Pages : 78
Book Description
Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability.
Publisher: OECD Publishing
ISBN: 9264256636
Category :
Languages : en
Pages : 78
Book Description
Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability.