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International Exchange Of Information And The Protection Of Taxpayers
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Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information by : Viktoria Wöhrer
Download or read book Data Protection and Taxpayers' Rights: Challenges Created by Automatic Exchange of Information written by Viktoria Wöhrer and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Exchange of Information in Tax Matters by : Xavier Oberson
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD
Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book U.S. Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxpayers in International Law by : Juliane Kokott
Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Book Synopsis Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition by : OECD
Download or read book Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition written by OECD and published by OECD Publishing. This book was released on 2011-06-27 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Book Synopsis Tax Us If You Can by : Tax Justice Network-Africa
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Book Synopsis International Exchange of Information in Tax Matters by : Xavier Oberson
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Book Synopsis Exchange of Information in the EU by : Marina Serrat Romaní
Download or read book Exchange of Information in the EU written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Book Synopsis International Exchange of Information and the Protection of Taxpayers by : A. C. M. Schenk-Geers
Download or read book International Exchange of Information and the Protection of Taxpayers written by A. C. M. Schenk-Geers and published by Kluwer Law International. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.
Book Synopsis International Tax Policy and Double Tax Treaties by : Kevin Holmes
Download or read book International Tax Policy and Double Tax Treaties written by Kevin Holmes and published by IBFD. This book was released on 2007 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.
Book Synopsis International Standards for Automatic Exchange of Information in Tax Matters Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard by : OECD
Download or read book International Standards for Automatic Exchange of Information in Tax Matters Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard written by OECD and published by OECD Publishing. This book was released on 2023-06-08 with total page 139 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken.
Book Synopsis The Regulation of Tax Competition by : Chukwudumogu, Chidozie G.
Download or read book The Regulation of Tax Competition written by Chukwudumogu, Chidozie G. and published by Edward Elgar Publishing. This book was released on 2021-12-10 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Cayman Islands 2017 (Second Round) Peer Review Report on the Exchange of Information on Request by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Cayman Islands 2017 (Second Round) Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2017-08-21 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2017 Peer Review Report on the Exchange of Information on Request of Cayman Islands.
