Using Impact Evaluation to Examine Domestic and International Cooperative Compliance Programs PDF Download
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Author: A. Majdańska
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program (ICAP), a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers.
Author: A. Majdańska
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
In this article, the authors discuss how taxpayers and tax authorities alike can use impact evaluation to examine the effects of cooperative compliance programs. More specifically, they consider how to design an impact evaluation that can thoroughly assess the outcomes of the International Compliance Assurance Program (ICAP), a new project that the OECD hopes will provide early certainty, offer assurances regarding tax obligations, and promote the efficient use of resources by both tax administrations and taxpayers.
Author: Ronald Hein
Publisher: Kluwer Law International B.V.
ISBN: 9403519800
Category : Law
Languages : en
Pages : 314
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Book Description
Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Author:
Publisher:
ISBN:
Category : Evaluation research (Social action programs)
Languages : en
Pages : 1008
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Book Description
Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 776
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Book Description
Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.
Author: Asian Development Bank
Publisher: Asian Development Bank
ISBN: 9290922923
Category : Business & Economics
Languages : en
Pages : 202
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Book Description
Impact evaluation aims to answer whether and to what extent a development intervention has delivered its intended effects, thus enabling evidence-based policy making. The desire for more hard evidence of the effectiveness of development interventions has fueled a growing interest in rigorous impact evaluation in the international development community. This report discusses the fundamental challenge of impact evaluation, which is to credibly attribute the impact, if any, to the intervention concerned. It then discusses the merits and limitations of various impact evaluation methods. It also presents a survey of recent applications of impact evaluation, focusing on the typical evaluation problems looked at, methods used, and key findings. The report includes six case studies and outlines practical steps in implementing an impact evaluation.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Administrative agencies
Languages : en
Pages : 1014
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Book Description
Author: Advisory Committee on Technology and Society
Publisher: National Academies Press
ISBN: 9780309037860
Category : Social Science
Languages : en
Pages : 1298
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Book Description
Cities and Their Vital Systems asks basic questions about the longevity, utility, and nature of urban infrastructures; analyzes how they grow, interact, and change; and asks how, when, and at what cost they should be replaced. Among the topics discussed are problems arising from increasing air travel and airport congestion; the adequacy of water supplies and waste treatment; the impact of new technologies on construction; urban real estate values; and the field of "telematics," the combination of computers and telecommunications that makes money machines and national newspapers possible.
Author: United States. Congress. Senate. Office of Management and Budget. Executive Office of the President
Publisher:
ISBN: 9780160936357
Category : Economic assistance, Domestic
Languages : en
Pages : 1780
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Book Description
Identifies and describes specific government assistance opportunities such as loans, grants, counseling, and procurement contracts available under many agencies and programs.
Author:
Publisher:
ISBN:
Category : Evaluation research (Social action programs)
Languages : en
Pages : 1218
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Book Description
Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.
Author: United States. Congress. House. Committee on Interstate and Foreign Commerce. Subcommittee on Energy and Power
Publisher:
ISBN:
Category : Petroleum industry and trade
Languages : en
Pages : 118
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Book Description
