Tax Co-operation 2006 Towards a Level Playing Field

Tax Co-operation 2006 Towards a Level Playing Field PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264024085
Category :
Languages : en
Pages : 252

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Book Description
This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.

Tax Co-operation 2006 Towards a Level Playing Field

Tax Co-operation 2006 Towards a Level Playing Field PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264024085
Category :
Languages : en
Pages : 252

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Book Description
This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.

Tax Co-operation 2008 Towards a Level Playing

Tax Co-operation 2008 Towards a Level Playing PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264039260
Category :
Languages : en
Pages : 218

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Book Description
OECD's second annual assessment of transparency and tax information exchange policies in more than 80 economies which highlights changes made over the last year in the domestic laws and regulations covered by the 2007 assessment.

Tax Co-operation 2007 Towards a Level Playing Field

Tax Co-operation 2007 Towards a Level Playing Field PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264039031
Category :
Languages : en
Pages : 222

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Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.

Tax Co-operation 2007 Towards a Level Playing Field

Tax Co-operation 2007 Towards a Level Playing Field PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264039025
Category :
Languages : en
Pages : 224

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Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.

Tax Co-operation 2010 Towards a Level Playing Field

Tax Co-operation 2010 Towards a Level Playing Field PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264086562
Category :
Languages : en
Pages : 304

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Book Description
The Global Forum on Transparency and Exchange of Information for Tax Purposes's annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including ...

Tax Co-operation

Tax Co-operation PDF Author:
Publisher:
ISBN: 9789264024076
Category :
Languages : en
Pages : 248

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Book Description


Assessing the Playing Field

Assessing the Playing Field PDF Author: Camille Stoll-Davey
Publisher: Commonwealth Secretariat
ISBN: 9780850928563
Category : Competition, Unfair
Languages : en
Pages : 52

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Book Description
Full participation by small and developing countries in the financial services sector requires a "level playing field". This work analyses debates on this issue between the OECD and small and developing countries, and suggests ways to ensure fairness in international taxation matters.

Judicial Interpretation of Tax Treaties

Judicial Interpretation of Tax Treaties PDF Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699

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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.

Tax, Inequality, and Human Rights

Tax, Inequality, and Human Rights PDF Author: Philip Alston
Publisher: Oxford University Press
ISBN: 0190882255
Category : Law
Languages : en
Pages : 621

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Book Description
In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.

OECD Annual Report 2007

OECD Annual Report 2007 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264036784
Category :
Languages : en
Pages : 131

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Book Description
A comprehensive report on OECD activities in 2006-2007.