Author: OECD
Publisher: OECD Publishing
ISBN: 9264115064
Category :
Languages : en
Pages : 111
Book Description
This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264115064
Category :
Languages : en
Pages : 111
Book Description
This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264115064
Category :
Languages : en
Pages : 111
Book Description
This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Norway 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264097252
Category :
Languages : en
Pages : 94
Book Description
This publication reviews the quality of Norway's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264097252
Category :
Languages : en
Pages : 94
Book Description
This publication reviews the quality of Norway's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Denmark 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264097090
Category :
Languages : en
Pages : 106
Book Description
This publication reviews the quality of Denmark's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264097090
Category :
Languages : en
Pages : 106
Book Description
This publication reviews the quality of Denmark's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings
Author: OECD
Publisher: OECD Publishing
ISBN: 9264206000
Category :
Languages : en
Pages : 109
Book Description
This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.
Publisher: OECD Publishing
ISBN: 9264206000
Category :
Languages : en
Pages : 109
Book Description
This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jersey 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264097198
Category :
Languages : en
Pages : 94
Book Description
This publication reviews the quality of Jersey's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264097198
Category :
Languages : en
Pages : 94
Book Description
This publication reviews the quality of Jersey's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Taxation and Development - A Comparative Study
Author: Karen B. Brown
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Publisher: Springer
ISBN: 3319421573
Category : Law
Languages : en
Pages : 382
Book Description
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Australia 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264097082
Category :
Languages : en
Pages : 94
Book Description
This publication reviews the quality of Australia's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264097082
Category :
Languages : en
Pages : 94
Book Description
This publication reviews the quality of Australia's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Japan 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264126716
Category :
Languages : en
Pages : 116
Book Description
This publication reviews the quality of the Japan's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264126716
Category :
Languages : en
Pages : 116
Book Description
This publication reviews the quality of the Japan's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: New Zealand 2011 Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264115048
Category :
Languages : en
Pages : 111
Book Description
This publication reviews the quality of New Zealand's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Publisher: OECD Publishing
ISBN: 9264115048
Category :
Languages : en
Pages : 111
Book Description
This publication reviews the quality of New Zealand's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Jersey 2014 (Supplementary Report) Combined: Phase 1 + Phase 2
Author: OECD
Publisher: OECD Publishing
ISBN: 9264644490
Category :
Languages : en
Pages : 122
Book Description
This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.
Publisher: OECD Publishing
ISBN: 9264644490
Category :
Languages : en
Pages : 122
Book Description
This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.