OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170

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Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264024743
Category :
Languages : en
Pages : 170

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Book Description
This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

OECD Tax Policy Studies Tax Policy Reform and Economic Growth

OECD Tax Policy Studies Tax Policy Reform and Economic Growth PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091084
Category :
Languages : en
Pages : 157

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Book Description
This report investigates how tax structures can best be designed to support GDP per capita growth.

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation

OECD Tax Policy Studies Choosing a Broad Base - Low Rate Approach to Taxation PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264091327
Category :
Languages : en
Pages : 157

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Book Description
This report therefore discusses whether targeted tax provisions, notabily tax expenditures, continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355

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Book Description
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

International VAT/GST Guidelines

International VAT/GST Guidelines PDF Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0

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Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

OECD Tax Policy Reviews: Kazakhstan 2020

OECD Tax Policy Reviews: Kazakhstan 2020 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 926499873X
Category :
Languages : en
Pages : 142

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Book Description
This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches

OECD Tax Policy Studies Taxation of Capital Gains of Individuals Policy Considerations and Approaches PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264029508
Category :
Languages : en
Pages : 173

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Book Description
This report investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems.

OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy

OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264218785
Category :
Languages : en
Pages : 202

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Book Description
This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.

OECD Tax Policy Studies Inheritance Taxation in OECD Countries

OECD Tax Policy Studies Inheritance Taxation in OECD Countries PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264634282
Category :
Languages : en
Pages : 149

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Book Description
The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.

Tax Policy Reforms 2020 OECD and Selected Partner Economies

Tax Policy Reforms 2020 OECD and Selected Partner Economies PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125

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Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.