The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112

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Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112

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Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

Protocol Amending Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Protocol Amending Multilateral Convention on Mutual Administrative Assistance in Tax Matters PDF Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Convention on Mutual Administrative Assistance in Tax Matters
Languages : en
Pages : 16

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Book Description


Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264267999
Category :
Languages : en
Pages : 326

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Book Description
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Protocol Amending Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Protocol Amending Multilateral Convention on Mutual Administrative Assistance in Tax Matters PDF Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Convention on Mutual Administrative Assistance in Tax Matters
Languages : en
Pages : 0

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Book Description


Protocol Amending Tax Convention with Switzerland

Protocol Amending Tax Convention with Switzerland PDF Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
Languages : en
Pages : 94

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Book Description


International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters PDF Author: Xavier Oberson
Publisher: Edward Elgar Publishing
ISBN: 1786434733
Category : Disclosure of information
Languages : en
Pages : 335

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Book Description
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

A Multilateral Instrument for Updating the Tax Treaty Network

A Multilateral Instrument for Updating the Tax Treaty Network PDF Author: Nathalie Bravo
Publisher:
ISBN: 9789087225919
Category : Double taxation
Languages : en
Pages : 339

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Book Description
A precise and in-depth analysis of the Multilateral Instrument and of how it impacts the tax treaty network by implementing the treaty-related BEPS measures.

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).

Illicit Financial Flows from Developing Countries Measuring OECD Responses

Illicit Financial Flows from Developing Countries Measuring OECD Responses PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264203508
Category :
Languages : en
Pages : 128

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Book Description
This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets.

Interpretation and Application of Tax Treaties in North America

Interpretation and Application of Tax Treaties in North America PDF Author: Juan Angel Becerra
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299

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Book Description
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.