Co-operative Compliance and the OECD’s International Compliance Assurance Programme 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 Co-operative Compliance and the OECD’s International Compliance Assurance Programme PDF full book. Access full book title Co-operative Compliance and the OECD’s International Compliance Assurance Programme by Ronald Hein. Download full books in PDF and EPUB format.
Author: Ronald Hein
Publisher: Kluwer Law International B.V.
ISBN: 9403519800
Category : Law
Languages : en
Pages : 327
Get Book Here
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: Ronald Hein
Publisher: Kluwer Law International B.V.
ISBN: 9403519800
Category : Law
Languages : en
Pages : 327
Get Book Here
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: Mark G. Burgstaller
Publisher: BRILL
ISBN: 9047406761
Category : Law
Languages : en
Pages : 242
Get Book Here
Book Description
This book examines some of the most prominent contemporary theories of compliance with international law. It is argued that these theories ultimately rely on some political philosophy and that therefore their strengths and weaknesses can be traced back to those of the respective philosophical background. The approach finally taken is based on some recent empirical and theoretical research undertaken and as such provides new insights to the major works of the authors that are at the core of the discussion.
Author: Jacob Werksman
Publisher: Routledge
ISBN: 1134170548
Category : Political Science
Languages : en
Pages : 360
Get Book Here
Book Description
Measures for regulating the behaviour of nation states in relation to the global environment have increasingly taken the form of international treaties and conventions. Many have argued that this has proved to be an ineffective way of halting unsustainable development, for the provisions of these agreements are either too weak or are flouted regularly by the parties concerned. This volume seeks to address the crucial question of how compliance with these agreements could be encouraged effectively without damaging the fragile political consensus that is emerging on environmental issues. With extensive use of case studies, Improving Compliance will make stimulating reading for all students and researchers working in this area, as well as for anyone concerned about the effectiveness of international environmental measures.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264200851
Category :
Languages : en
Pages : 110
Get Book Here
Book Description
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Author: Jeffrey H. Matsuura
Publisher: Bentham Science Publishers
ISBN: 1681082233
Category : Law
Languages : en
Pages : 114
Get Book Here
Book Description
Digital or ‘virtual’ currencies pose significant challenges for government, financial and legal institutions because of their non-physical nature and their relative anonymity to physical currency. These attributes make this form of exchange extremely volatile and, at the same time, attractive to criminals. Many countries around the world have, therefore issued warnings against the use of digital currencies and have enacted laws to regulate and in some cases, restrict their use among members under their respective jurisdictions. Digital Currency: An International Legal and Regulatory Compliance Guide serves as a primer for both general and specialized readers, as well as business law and e-commerce teachers and students, to recognize and understand the extensive network of laws and regulations already in place around the world which have a profound impact on the creation, distribution and use of digital currency and blockchain technology. The book is also a compliance guide assisting legal practitioners in the fields of business, law, and technology to develop, implement, manage, and maintain strategies, policies, practices, and procedures to ensure that their activities involving digital currency and blockchain technology comply with a complex set of legal requirements in several jurisdictions. The book addresses both the complex set of existing laws that have a profound impact on digital currencies and blockchain technology, and the emerging new legal requirements directed specifically towards digital currency. Readers will understand the broad implications of laws and regulations on digital currency and blockchain development and its use, and will also be equipped with the knowledge to incorporate these effectively into their professional and personal endeavors. This entails maximizing the value of digital currency and blockchain technology while also minimizing their risk of adverse legal consequences. Additionally, policymakers seeking to enforce current legislations or wishing to draft appropriate new regulations in the digital currency and blockchain economy will also benefit from the information provided in this book.
Author: Benjamin van Rooij
Publisher: Cambridge University Press
ISBN: 1108754139
Category : Law
Languages : en
Pages : 1559
Get Book Here
Book Description
Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.
Author: Belen Olmos Giupponi
Publisher: Routledge
ISBN: 1351031929
Category : Law
Languages : en
Pages : 279
Get Book Here
Book Description
This book explores how compliance with international environmental law has changed over time, offering a critical analysis of its current shifting patterns. Beginning with an overview of compliance with international environmental law, the book goes on to explore in detail: compliance in the different legal regimes instituted by Multilateral Environmental Agreements (MEAs), the addition of new subjects of international law, the legal relations between developed and developing countries, and the emergence of new compliance mechanisms in global environmental law. The analysis takes two key developments into consideration: the evolution in forms of compliance and non-state involvement in compliance with international environmental law. In the final section, three case studies are provided to demonstrate how these changes have occurred in selected areas: climate change, biodiversity and water resources. Throughout the book, topics are illustrated with extracts from specific international environmental law jurisprudence and relevant international environmental law instruments. In doing so, the book offers a comprehensive analysis of compliance with international environmental law, providing original insights and following a clear and systematic structure supported by reference to the sources. This book will be of interest to professionals, academics and students working in the field of compliance with international environmental law.
Author: Rainer Grote
Publisher: Edward Elgar Publishing
ISBN: 9781788971119
Category :
Languages : en
Pages : 592
Get Book Here
Book Description
This comprehensive Research Handbook offers an in-depth examination of the most significant factors affecting compliance with international human rights law, which has emerged as one of the key problems in the efforts to promote effective protection of human rights. In particular, it examines the relationships between regional human rights courts and domestic actors and judiciaries. Taking an interdisciplinary approach, the Research Handbook explores the legal and political considerations that shape compliance, using a combination of both international and comparative law analysis in the assessment of regional human rights regimes. Chapters written by leading scholars and practitioners from around the globe cover a wide range of jurisdictions from Europe, Latin America and Africa and their interactions with regional human rights courts. The Research Handbook also discusses the limits of, and possible alternatives to, compliance as a framework for analysis, offering a fuller understanding of the effectiveness of international human rights law. Scholars, students and practitioners of public international law, international human rights law and comparative law will find this Research Handbook an invaluable resource. It will also benefit officials and lawyers working with international organisations who deal with human rights issues on a regular basis.
Author: Oran R. Young
Publisher: Routledge
ISBN: 1135997225
Category : Political Science
Languages : en
Pages : 187
Get Book Here
Book Description
Offers a theory of compliance and authority that wouild be applicable to behavior concerning economic contracts, law, enforcement, and international relations. It examiones the problem of compliance in centralized (e.g. national and state laws) and decentralized (international treaties) systems. Applies the theory to explain the level of compliance with Partial Nuclear Test Ban Treaty anf the International North Pacific Fisheries Convention. Originally published in 1979
Author: Alexander Zahar
Publisher: Routledge
ISBN: 1134617003
Category : Business & Economics
Languages : en
Pages : 253
Get Book Here
Book Description
A solution to the problem of climate change requires close international cooperation and difficult reforms involving all states. Law has a clear role to play in that solution. What is not so clear is the role that law has played to date as a constraining factor on state conduct. International Climate Change Law and State Compliance is an unprecedented treatment of the nature of climate change law and the compliance of states with that law. The book argues that the international climate change regime, in the twenty or so years it has been in existence, has developed certain normative rules of law, binding on states. State conduct under these rules is characterized by generally high compliance in areas where equity is not a major concern. There is, by contrast, low compliance in matters requiring a burden-sharing agreement among states to reduce global greenhouse gas emissions to a ‘safe’ level. The book argues that the substantive climate law presently in place must be further developed, through normative rules that bind states individually to top-down mitigation commitments. While a solution to the problem of climate change must take this form, the law’s development in this direction is likely to be hesitant and slow. The book is aimed at scholars and graduate students in environmental law, international law, and international relations.
