Improving Access to Bank Information for Tax Purposes The 2007 Progress Report PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264014268
Category :
Languages : en
Pages : 41
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264014268
Category :
Languages : en
Pages : 41
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Book Description
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1785365886
Category : Law
Languages : en
Pages : 704
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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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264068872
Category :
Languages : en
Pages : 112
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Book Description
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264062017
Category :
Languages : en
Pages : 118
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Book Description
A comprehensive report on OECD activities in 2007-2008.
Author: Ronen Palan
Publisher: Cornell University Press
ISBN: 0801468566
Category : Law
Languages : en
Pages : 280
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Book Description
From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Palan, Richard Murphy, and Christian Chavagneux provide an up-to-date evaluation of the role and function of tax havens in the global financial system-their history, inner workings, impact, extent, and enforcement. They make clear that while, individually, tax havens may appear insignificant, together they have a major impact on the global economy. Holding up to $13 trillion of personal wealth-the equivalent of the annual U.S. Gross National Product-and serving as the legal home of two million corporate entities and half of all international lending banks, tax havens also skew the distribution of globalization's costs and benefits to the detriment of developing economies. The first comprehensive account of these entities, this book challenges much of the conventional wisdom about tax havens. The authors reveal that, rather than operating at the margins of the world economy, tax havens are integral to it. More than simple conduits for tax avoidance and evasion, tax havens actually belong to the broad world of finance, to the business of managing the monetary resources of individuals, organizations, and countries. They have become among the most powerful instruments of globalization, one of the principal causes of global financial instability, and one of the large political issues of our times.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264039031
Category :
Languages : en
Pages : 222
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Book Description
This annual assessment of transparency and tax information exchange policies covering 82 economies highlights changes made over the last year in the domestic laws and regulations of the 82 economies.
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
ISBN: 1788976894
Category : Corporations
Languages : en
Pages : 375
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Book Description
The OECD’s guidance on combatting tax avoidance strategies associated with Base Erosion and Profit Sharing (BEPS) methods is complex and accompanied by a wealth of literature. This book is the first to provide a concise and accessible overview of counter BEPS measures in the OECD Model and Commentary, allowing readers to gain a practical understanding of how the measures can impact the taxation of bilateral investments protected by tax treaties.
Author: OECD
Publisher: OECD Publishing
ISBN: 926406785X
Category :
Languages : en
Pages : 139
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Book Description
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264231498
Category :
Languages : en
Pages : 148
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Book Description
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264114602
Category :
Languages : en
Pages : 95
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Book Description
This publication reviews the quality of Hungary's legal and regulatory framework for the exchange of information for tax purposes.
