The Mandatory Disclosure Regime in Luxembourg. A Practical Guide PDF Download
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Author: Oliver R. Hoor
Publisher:
ISBN: 9782919782666
Category :
Languages : en
Pages :
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Book Description
The mandatory disclosure regime (?MDR?) requires intermediaries (that are tax advisers and other service providers) to report certain cross-border arrangements to the Luxembourg tax authorities. The MDR is the transposition of DAC 6 that required the implementation of the MDR in all European Member States. 00The MDR operates through a system of hallmarks that may trigger reporting obligations and the main benefit test (?MBT?) that functions as a threshold requirement for many of these hallmarks. As such, the MBT should filter out irrelevant reporting and enhance the usefulness of the information collected because the focus will be on arrangements that have a higher probability of truly presenting a risk of tax avoidance. When applicable, the MBT sets a fairly high threshold for reporting under the MDR. 00It can be anticipated that potential reporting obligations under the MDR will become an integral part of each and every tax analysis and should be considered at an early stage. This will ensure that taxpayers can take into account potential reporting obligations in their decision as to whether or not to implement a certain cross-border arrangement. This on its own will achieve the desired deterrence effect as both intermediaries and taxpayers will need to carefully consider potential reporting obligations. 0The MDR introduces some vague definitions and concepts that can, at times, make it difficult for practitioners to determine whether or not a specific cross-border arrangement is reportable. However, for taxpayers it is important that the reporting in Luxembourg and across Europe is as consistent as possible. Therefore, intermediaries and taxpayers have to allocate appropriate resources to ensure compliance with the MDR.00This book is a practical guide that analyses the scope and limits of the MDR in Luxembourg.
Author: Oliver R. Hoor
Publisher:
ISBN: 9782919782666
Category :
Languages : en
Pages :
Get Book Here
Book Description
The mandatory disclosure regime (?MDR?) requires intermediaries (that are tax advisers and other service providers) to report certain cross-border arrangements to the Luxembourg tax authorities. The MDR is the transposition of DAC 6 that required the implementation of the MDR in all European Member States. 00The MDR operates through a system of hallmarks that may trigger reporting obligations and the main benefit test (?MBT?) that functions as a threshold requirement for many of these hallmarks. As such, the MBT should filter out irrelevant reporting and enhance the usefulness of the information collected because the focus will be on arrangements that have a higher probability of truly presenting a risk of tax avoidance. When applicable, the MBT sets a fairly high threshold for reporting under the MDR. 00It can be anticipated that potential reporting obligations under the MDR will become an integral part of each and every tax analysis and should be considered at an early stage. This will ensure that taxpayers can take into account potential reporting obligations in their decision as to whether or not to implement a certain cross-border arrangement. This on its own will achieve the desired deterrence effect as both intermediaries and taxpayers will need to carefully consider potential reporting obligations. 0The MDR introduces some vague definitions and concepts that can, at times, make it difficult for practitioners to determine whether or not a specific cross-border arrangement is reportable. However, for taxpayers it is important that the reporting in Luxembourg and across Europe is as consistent as possible. Therefore, intermediaries and taxpayers have to allocate appropriate resources to ensure compliance with the MDR.00This book is a practical guide that analyses the scope and limits of the MDR in Luxembourg.
Author: Harriet Brown
Publisher: Spiramus Press Ltd
ISBN: 1913507246
Category : Business & Economics
Languages : en
Pages : 414
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Book Description
The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients’ arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
Author: Lisa Bench Nieuwveld
Publisher: Kluwer Law International B.V.
ISBN: 9041161120
Category : Law
Languages : en
Pages : 363
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Book Description
Since the first edition of this invaluable book in 2012, third-party funding has become more mainstream in international arbitration practice. However, since even the existence of a third-party funding agreement in a dispute is often kept secret, it can be difficult to glean the specifics of successful funding agreements. This welcome book, now updated, expertly reveals the nuances of third-party funding in international arbitration, examines the phenomenon in key jurisdictions, and provides a reliable resource for users and potential users that may wish to tap into and make use of this distinctive funding tool. Focusing on Australia, the United Kingdom, the United States, Germany, the Netherlands, Canada, and South Africa, the authors analyze and assess the legal regime based upon legislation, judicial opinions, ethics opinions, and practitioner anecdotes describing the state of third-party funding in each jurisdiction. In addition to updating summaries of the law of the various jurisdictions, the second edition includes a new chapter addressing third-party funding in investor-state arbitration. Among the issues raised and examined are the following: · payment of adverse costs; · “Before-the-Event” (BTE) and “After-the-Event” (ATE) insurance; · attorney financing: pro bono representation, contingency representation, conditional fee arrangements; · loans; · ethical doctrines affecting the third-party funding industry; · possible future bundling, securitization, and trading of legal claims; · risk that the funder may put its own interests ahead of the client’s interests; and · whether the existence of a funding agreement must or should be disclosed to the decision maker. The second edition also includes discussion of recent institutional developments as they relate to third-party funding, including the work of the ICCA-Queen Mary Task Force on Third-Party Funding and how third-party funding is being incorporated into arbitral rules and investment treaties. Ably providing a thorough understanding of what third-party funding entails and what legal parameters exist, this book will be of compelling interest to parties aiming to take advantage of the high values, speed, reduced evidentiary costs, outcome predictability, industry expertise, and high award enforceability characteristic of the third-party funding arrangements available in international arbitration.
Author: Charles Muller
Publisher: Primento
ISBN: 2511006863
Category : Business & Economics
Languages : en
Pages : 143
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Book Description
A must-have book about investments ! UCITS funds today represent a major share of European funds. The European directives started with UCITS I in the mids 1980s, and have been amended up to UCITS IV in 2009, to be followed soon by a UCITS V package. In its first part, this book is summarizing the evolution and features of these successive sets of European regulations. Among others, it covers the UCITS eligible assets, the key parties involved in UCITS funds operations, their reporting and information requirements, taxation and many other useful related subjects, to give a short but useful understanding of the UCITS world.Beside the UCITS IV directive is entering into the risk management fiel, wich is materialized by the issue of a key document entitled Risk Measurement and the Calculation of Global Exposure and Counterparty Risk for UCITS (the famous ref. 10-788 Guidelines of the Committee of the European Securities Regulators "CESR"). The Guidelines require some technical skills: the second part pf this book reproduces the CESR's Guidelines, punctuated with comments and prerequisites of quantitative finance, to help for a better understanding of the content and significance of this UCITS IV objective. This book will give you the best keys to invest, avoiding many financial risks.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264805907
Category :
Languages : en
Pages : 447
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Book Description
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Author: American Psychiatric Association
Publisher: American Psychiatric Pub
ISBN: 0890426821
Category : Medical
Languages : en
Pages : 226
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Book Description
Alcohol use disorder (AUD) is a major public health problem in the United States. The estimated 12-month and lifetime prevalence values for AUD are 13.9% and 29.1%, respectively, with approximately half of individuals with lifetime AUD having a severe disorder. AUD and its sequelae also account for significant excess mortality and cost the United States more than $200 billion annually. Despite its high prevalence and numerous negative consequences, AUD remains undertreated. In fact, fewer than 1 in 10 individuals in the United States with a 12-month diagnosis of AUD receive any treatment. Nevertheless, effective and evidence-based interventions are available, and treatment is associated with reductions in the risk of relapse and AUD-associated mortality. The American Psychiatric Association Practice Guideline for the Pharmacological Treatment of Patients With Alcohol Use Disorder seeks to reduce these substantial psychosocial and public health consequences of AUD for millions of affected individuals. The guideline focuses specifically on evidence-based pharmacological treatments for AUD in outpatient settings and includes additional information on assessment and treatment planning, which are an integral part of using pharmacotherapy to treat AUD. In addition to reviewing the available evidence on the use of AUD pharmacotherapy, the guideline offers clear, concise, and actionable recommendation statements, each of which is given a rating that reflects the level of confidence that potential benefits of an intervention outweigh potential harms. The guideline provides guidance on implementing these recommendations into clinical practice, with the goal of improving quality of care and treatment outcomes of AUD.
Author:
Publisher: World Bank Publications
ISBN: 082137902X
Category : Law
Languages : en
Pages : 284
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Book Description
This book is a first-of-its-kind, practice-based guide of 36 key concepts?legal, operational, and practical--that countries can use to develop non-conviction based (NCB) forfeiture legislation that will be effective in combating the development problem of corruption and recovering stolen assets.
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
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Book Description
Author:
Publisher: World Business Pub.
ISBN: 9781569735688
Category : Business enterprises
Languages : en
Pages : 0
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Book Description
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Author: Mrs.Sage De Clerck
Publisher: International Monetary Fund
ISBN: 1498379214
Category : Business & Economics
Languages : en
Pages : 470
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Book Description
The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.
