Author: OECD
Publisher: OECD Publishing
ISBN: 9264047921
Category :
Languages : en
Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Tax Co-operation 2009 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9264047921
Category :
Languages : en
Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Publisher: OECD Publishing
ISBN: 9264047921
Category :
Languages : en
Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Tax Co-operation 2010 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9264086579
Category :
Languages : en
Pages : 302
Book Description
The Global Forum' annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world's major financial centres.
Publisher: OECD Publishing
ISBN: 9264086579
Category :
Languages : en
Pages : 302
Book Description
The Global Forum' annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s update now covers more than 90 jurisdictions, including all OECD and G20 countries as well as all of the world's major financial centres.
Tax Co-operation 2009 Towards a Level Playing Field
Author: OECD
Publisher: OECD Publishing
ISBN: 9789264040632
Category :
Languages : en
Pages : 356
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Publisher: OECD Publishing
ISBN: 9789264040632
Category :
Languages : en
Pages : 356
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Tax Co-operation 2009
Author: Global Forum on Transparency and Exchange of Information
Publisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 358
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Publisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 358
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Judicial Interpretation of Tax Treaties
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699
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.
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Business & Economics
Languages : en
Pages : 699
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
Author: Philip Alston
Publisher: Oxford University Press
ISBN: 0190882247
Category : Law
Languages : en
Pages : 609
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.
Publisher: Oxford University Press
ISBN: 0190882247
Category : Law
Languages : en
Pages : 609
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.
Draining development?
Author: Peter Reuter
Publisher: World Bank Publications
ISBN: 0821389327
Category : Business & Economics
Languages : en
Pages : 553
Book Description
A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other financial centers in the developed world. This volume assesses the dynamics of these flows, much of which is from corruption and tax evasion.
Publisher: World Bank Publications
ISBN: 0821389327
Category : Business & Economics
Languages : en
Pages : 553
Book Description
A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other financial centers in the developed world. This volume assesses the dynamics of these flows, much of which is from corruption and tax evasion.
Understanding Regulation
Author: Robert Baldwin
Publisher: Oxford University Press on Demand
ISBN: 0199576084
Category : Business & Economics
Languages : en
Pages : 563
Book Description
An introduction to the practical and theoretical issues that are central to the study of regulation, which a particular focus on contested areas and how they are dealt with.
Publisher: Oxford University Press on Demand
ISBN: 0199576084
Category : Business & Economics
Languages : en
Pages : 563
Book Description
An introduction to the practical and theoretical issues that are central to the study of regulation, which a particular focus on contested areas and how they are dealt with.
Directory of Bodies of the OECD 2012
Author: OECD
Publisher: OECD Publishing
ISBN: 9264179763
Category :
Languages : en
Pages : 567
Book Description
This directory provides official information on the mandates, dates of creation and durations of current mandates, membership and chairmanship of the OECD Council and its related committees, sub-committees, working groups and ad hoc groups.
Publisher: OECD Publishing
ISBN: 9264179763
Category :
Languages : en
Pages : 567
Book Description
This directory provides official information on the mandates, dates of creation and durations of current mandates, membership and chairmanship of the OECD Council and its related committees, sub-committees, working groups and ad hoc groups.
Directory of Bodies of the OECD 2010
Author: OECD
Publisher: OECD Publishing
ISBN: 9264082247
Category :
Languages : en
Pages : 554
Book Description
This directory provides official information on the mandates, dates of creation and durations of current mandates, composition of member countries and observers, and chairmanship of the OECD Council and its related committees, sub-committees, working groups, expert groups and ad hoc groups.
Publisher: OECD Publishing
ISBN: 9264082247
Category :
Languages : en
Pages : 554
Book Description
This directory provides official information on the mandates, dates of creation and durations of current mandates, composition of member countries and observers, and chairmanship of the OECD Council and its related committees, sub-committees, working groups, expert groups and ad hoc groups.