Bulletin for International Fiscal Documentation

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Publisher :
ISBN 13 :
Total Pages : 684 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Bulletin for International Fiscal Documentation by : International Bureau of Fiscal Documentation

Download or read book Bulletin for International Fiscal Documentation written by International Bureau of Fiscal Documentation and published by . This book was released on 1990 with total page 684 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Accessions List, Southeast Asia

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Publisher :
ISBN 13 :
Total Pages : 546 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Accessions List, Southeast Asia by : Library of Congress. Library of Congress Office, Jakarta

Download or read book Accessions List, Southeast Asia written by Library of Congress. Library of Congress Office, Jakarta and published by . This book was released on 1990 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax and Development

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Publisher : Brookings Institution Press
ISBN 13 : 4899741049
Total Pages : 0 pages
Book Rating : 4.8/5 (997 download)

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Book Synopsis Tax and Development by : Satoru Araki

Download or read book Tax and Development written by Satoru Araki and published by Brookings Institution Press. This book was released on 2018-12-18 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region’s voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB’s and ADBI’s active roles in assisting developing countries with respect to taxation. In addition, this book is an attempt to narrow the gap in understanding between development specialists and tax specialists. This publication, an anthology by contributors who have been involved in ADB’s and ADBI’s activities on fiscal policy and taxation in various capacities is classified into three groups: (i) bird’s-eye overviews that discuss tax and development issues in Asia and the Pacific; (ii) country case studies that present theoretical policy analysis of a particular economy; and (iii) another set of country case studies that share practical experiences regarding the tax system of a particular economy.

How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions?

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Publisher :
ISBN 13 :
Total Pages : 46 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions? by : Kanokpan Lao-Araya

Download or read book How Can Cambodia, Lao PDR, Myanmar, and Viet Nam Cope with Revenue Lost Due to AFTA Tariff Reductions? written by Kanokpan Lao-Araya and published by . This book was released on 2002 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Issues in International Taxation and the Role of the IMF

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Publisher : International Monetary Fund
ISBN 13 : 1498341578
Total Pages : 20 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Issues in International Taxation and the Role of the IMF by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Issues in International Taxation and the Role of the IMF written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2013-06-28 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that is focused on the Fund‘s mandate and macroeconomic expertise and that complements the work of other institutions, notably the OECD.

Highlights of ... Tax Changes

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Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Highlights of ... Tax Changes by :

Download or read book Highlights of ... Tax Changes written by and published by . This book was released on 1996 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Key Indicators for Asia and the Pacific 2017

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Publisher : Asian Development Bank
ISBN 13 : 9292579126
Total Pages : 518 pages
Book Rating : 4.2/5 (925 download)

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Book Synopsis Key Indicators for Asia and the Pacific 2017 by : Asian Development Bank

Download or read book Key Indicators for Asia and the Pacific 2017 written by Asian Development Bank and published by Asian Development Bank. This book was released on 2017-09-01 with total page 518 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Key Indicators for Asia and the Pacific 2017, the 48th edition of this series, includes the latest available economic, financial, social, and environmental indicators for the 48 regional members of the Asian Development Bank. It presents the latest key statistics on development issues concerning the economies of Asia and the Pacific to a wide audience, including policy makers, development practitioners, government officials, researchers, students, and the general public. Part I of this issue presents the current status of economies of Asia and the Pacific with respect to the Sustainable Development Goals based on selected indicators from the global indicator framework. This year's report also discusses results from an initiative to facilitate the compilation of statistics on asset ownership from a gender perspective. Part II comprises statistical indicators that capture economic, financial, social, and environmental developments. Part III presents key statistics and stylized facts on the phenomenon of global value chains.

Direct and Indirect Taxation in Selected Countries in Asia and the Pacific

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Publisher :
ISBN 13 :
Total Pages : 574 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Direct and Indirect Taxation in Selected Countries in Asia and the Pacific by :

Download or read book Direct and Indirect Taxation in Selected Countries in Asia and the Pacific written by and published by . This book was released on 1988 with total page 574 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5

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Publisher : OECD Publishing
ISBN 13 : 9264538054
Total Pages : 412 pages
Book Rating : 4.2/5 (645 download)

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Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 by : OECD

Download or read book OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2019 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS: Action 5 written by OECD and published by OECD Publishing. This book was released on 2020-12-15 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.

Comparative Tax Law

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Publisher : Kluwer Law International B.V.
ISBN 13 : 904116720X
Total Pages : 300 pages
Book Rating : 4.0/5 (411 download)

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Book Synopsis Comparative Tax Law by : Victor Thuronyi

Download or read book Comparative Tax Law written by Victor Thuronyi and published by Kluwer Law International B.V.. This book was released on 2016-04-20 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.

Strengthening Domestic Resource Mobilization

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Publisher : World Bank Publications
ISBN 13 : 1464810745
Total Pages : 228 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Strengthening Domestic Resource Mobilization by : Raul Felix Junquera-Varela

Download or read book Strengthening Domestic Resource Mobilization written by Raul Felix Junquera-Varela and published by World Bank Publications. This book was released on 2017-06-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.

Taxation of Foreign and National Enterprises

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (632 download)

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Book Synopsis Taxation of Foreign and National Enterprises by :

Download or read book Taxation of Foreign and National Enterprises written by and published by . This book was released on 1933 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, Action 5 - 2015 Final Report

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Publisher : OCDE
ISBN 13 : 9789264241183
Total Pages : 80 pages
Book Rating : 4.2/5 (411 download)

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Book Synopsis Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, Action 5 - 2015 Final Report by : OCDE,

Download or read book Countering Harmful Tax Practices More Effectively, Taking Into Account Transparency and Substance, Action 5 - 2015 Final Report written by OCDE, and published by OCDE. This book was released on 2015-10-12 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the nexus approach which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.

The Theory of Taxation for Developing Countries

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Publisher : Oxford University Press, USA
ISBN 13 :
Total Pages : 720 pages
Book Rating : 4.:/5 (321 download)

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Book Synopsis The Theory of Taxation for Developing Countries by : David M. G. Newbery

Download or read book The Theory of Taxation for Developing Countries written by David M. G. Newbery and published by Oxford University Press, USA. This book was released on 1987 with total page 720 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by experts in the field, this book uses the modern theory of public finance to analyze tax and pricing policy in developing countries.

Tax Policy and Economic Development

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Publisher :
ISBN 13 :
Total Pages : 296 pages
Book Rating : 4.:/5 (318 download)

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Book Synopsis Tax Policy and Economic Development by : Richard Miller Bird

Download or read book Tax Policy and Economic Development written by Richard Miller Bird and published by . This book was released on 1992 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evaluation of the unique conditions that apply to developing nations and an examination of their impact on both the kinds of taxes that may be raised and the effective administration of tax policy.

Growth Triangles

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Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Growth Triangles by : Min Tang

Download or read book Growth Triangles written by Min Tang and published by . This book was released on 1994 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Glossary of Tax Terms in Member Countries of the Study Group on Asian Tax Administration and Research ( a Sgatar Project ).

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (95 download)

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Book Synopsis Glossary of Tax Terms in Member Countries of the Study Group on Asian Tax Administration and Research ( a Sgatar Project ). by :

Download or read book Glossary of Tax Terms in Member Countries of the Study Group on Asian Tax Administration and Research ( a Sgatar Project ). written by and published by . This book was released on 1978 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: