The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112

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Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112

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Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264115446
Category :
Languages : en
Pages : 112

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Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

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.

Illicit Financial Flows from Developing Countries Measuring OECD Responses

Illicit Financial Flows from Developing Countries Measuring OECD Responses PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264203508
Category :
Languages : en
Pages : 128

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Book Description
This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets.

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228

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Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2021 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264404473
Category :
Languages : en
Pages : 460

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Book Description
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926460104X
Category :
Languages : en
Pages : 460

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Book Description
Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2017 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264309586
Category :
Languages : en
Pages : 484

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Book Description
This report reflects the outcome of the second annual peer review of the implementation of the Action 5 minimum standard and covers 92 jurisdictions. It assesses implementation for the 1 January 2017 – 31 December 2017 period.

Multilateral Cooperation in Tax Law

Multilateral Cooperation in Tax Law PDF Author: Martin Klokar
Publisher: Linde Verlag GmbH
ISBN: 3709412986
Category : Law
Languages : en
Pages : 357

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Book Description
An in-depth analysis of various aspects of multilateral cooperation in tax law Tax evasion and aggressive tax planning causing base erosion and profit shifting (BEPS) has been a widely discussed topic among academics and tax policy makers over the past decades. Increasing globalization and digitalization have contributed to the intensification of this issue in recent years. At the same time, states continue to largely insist on their sovereignty in the area of tax law. However, due to their cross-border nature, issues related to BEPS are shared problems among the states and can typically not be solved by a single nation. Therefore, multilateral cooperation represents an option to build a bridge between the states’ demand for sovereignty and the problems caused by BEPS. In this regard, the OECD, the UN, and the EU play an important role in introducing international tax standards in an attempt to effectively address tax evasion and aggressive tax planning in many ways. The interaction and cooperation between different international, supranational (EU), and regional organizations is an ongoing process. In this context, the topic "Multilateral Cooperation in Tax Law" was selected as the general topic for the master’s theses of the part-time 2021-23 class of the postgraduate LL.M. programme in International Tax Law at WU (Vienna University of Economics and Business). This volume aims to develop academic insights, provide practical guidance, and enable an in-depth analysis of various aspects of this topic. The book is divided into four parts. The first part deals with a general overview of the understanding of multilateral cooperation, the background that led to the need for multilateral cooperation and the different stakeholders that play a relevant role in it. While the chapters included in the second part focus on the most important developments on an international level (OECD and UN), the chapters encompassed in the third part analyse the multilateral cooperation initiatives of the EU. Finally, the chapters included in part four deal with selected issues related to multilateral cooperation in tax law, including mutual assistance and exchange of information, dispute resolution mechanisms, and measures in digitalized businesses.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bulgaria 2016 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bulgaria 2016 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264265791
Category :
Languages : en
Pages : 134

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Book Description
This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings.