Harmful Tax Competition An Emerging Global Issue PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Harmful Tax Competition An Emerging Global Issue PDF full book. Access full book title Harmful Tax Competition An Emerging Global Issue by OECD. Download full books in PDF and EPUB format.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
Get Book Here
Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Category :
Languages : en
Pages : 82
Get Book Here
Book Description
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 12
Get Book Here
Book Description
Explores the issues which arise from two OECD reports: "Harmful Tax Competition: An Emerging Global Issue", and "Towards Global Tax Co-operation: Progress in Identifying and Eliminating Tax Practices".
Author: OECD
Publisher: OECD Publishing
ISBN: 9264184546
Category :
Languages : en
Pages : 31
Get Book Here
Book Description
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Author: James K. Jackson
Publisher: DIANE Publishing
ISBN: 1437931286
Category :
Languages : en
Pages : 15
Get Book Here
Book Description
Since the 1990s, the Org. for Econ. Cooperation and Develop. (OECD) has pursued the issues of bribery and tax havens, resulting in changes to certain U.S. laws. In addition, the OECD spearheaded an international agree. to outlaw crimes of bribery, and it coordinates efforts aimed at reducing the occurrence of money laundering, corruption, and tax havens. On May 4, 2009, Pres. Obama outlined his Admin¿s. policy to ¿crack down on illegal tax evasion¿ and to close loopholes. Tax havens cost the U.S. $100 billion each year in lost tax revenues. Contents of this report: Background; ¿Tax Havens¿; Financial Action Task Force; Model Tax Convention on Income and Capital; Global Forum on Taxation; Tax Info. Exchange Agree.; Legislation. Illustrations.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264033998
Category :
Languages : en
Pages : 14
Get Book Here
Book Description
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
Author: Rajiv Biswas
Publisher: Commonwealth Secretariat
ISBN: 9780850926880
Category : Business & Economics
Languages : en
Pages : 332
Get Book Here
Book Description
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Author: Chukwudumogu, Chidozie G.
Publisher: Edward Elgar Publishing
ISBN: 1802200355
Category : Law
Languages : en
Pages : 240
Get Book Here
Book Description
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Author: Justin Dabner
Publisher:
ISBN:
Category :
Languages : en
Pages : 28
Get Book Here
Book Description
In 1998, the OECD issued a report announcing an initiative to eradicate harmful tax practices world wide. Non-OECD states with preferential tax regimes were labelled tax havens and the focus of the report soon became these countries.The tax havens' primary response has been to point to the absence of a level playing field. As a result, the OECD's initiative evolved to focus on the need for tax regime transparency and international information exchange agreements.This placed the initiative in accord with other international initiatives directed to similar ends. Faced with overwhelming international pressure, all but five of the tax havens have committed to co-operate. The critical issue now is as to how the principles of transparency and information exchange will be embraced.This paper argues that a proper balance between the rights of nations and of taxpayers must be maintained. This proposition is illustrated by reference to the relationship between Australia and the tax haven Vanuatu. A way forward for these two countries that acknowledges the commercial value of the information sought by Australia and contains protections for taxpayers is outlined. This proposal could serve as a blueprint for the implementation of tax havens' commitments to the OECD.
Author: Richard Eccleston
Publisher: Edward Elgar Publishing
ISBN: 1849805989
Category : Law
Languages : en
Pages : 201
Get Book Here
Book Description
ÔThis book is an exceptionally interesting and well-researched analysis of one of the most important reforms in global governance that have been put into place in the wake of the global financial crisis that began in 2007. Eccleston insightfully draws on and contributes to theories of global governance, explaining the surprisingly innovative and successful aspects of the global arrangements for combating tax evasion while also highlighting their deficiencies.Õ Ð Tony Porter, McMaster University, Canada ÔIn the atmosphere of fiscal emergency after the financial crisis, international tax policy has become a critical concern. There is no better guide to inter-linked political and economic challenges that result than Richard EcclestonÕs new book, The Dynamics of Global Economic Governance. Eccleston provides a detailed and authoritative guide to global tax governance after the financial crisis, and makes a highly persuasive case that the current international tax regime is fundamentally flawed in its efforts to combat tax evasion.Õ Ð Jason Sharman, Griffith University, Australia The financial crisis that engulfed global markets in 2008 created an acute need for improved international economic cooperation. Despite the G20Õs prominent coordination role, the regulatory response to the crisis has varied considerably across governance arenas. This book focuses on international taxation and examines how the financial crisis prompted renewed attempts to enhance international tax transparency and confront tax havens. It highlights the complexity of international regime change and the significance of national and financial interests, international organizations, domestic politics and the emerging G20 leaders forum in this process. This timely book highlights the challenges in post-financial crisis global economic governance, information that will strongly appeal to scholars and graduate students in the fields of political science, international political economy, global governance, international taxation and law. Stakeholders in the international tax regime including diplomats and tax administrators, international organizations, NGO and business representatives will also find plenty of enriching information in this study.
Author: I-Chin Lin
Publisher:
ISBN:
Category :
Languages : en
Pages : 100
Get Book Here
Book Description
