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New International Requirements On Exchange Of Information On Tax Rulings
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Book Synopsis New International Requirements on Exchange of Information on Tax Rulings by : Y. Quirke
Download or read book New International Requirements on Exchange of Information on Tax Rulings written by Y. Quirke and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Last year two initiatives were adopted to strengthen exchange of information between tax authorities in the area of tax rulings: Council Directive (EU) 2015/2376 of 8 December 2015, which amends Directive 2011/16/EU, as regards mandatory automatic exchange of information in the field of taxation; and the OECD's framework for the compulsory spontaneous exchange of information in respect of rulings, which was adopted as part of Action 5 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project.This article gives a brief overview of the EU Directive and the OECD framework and their implementation by the Irish Revenue.
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 352 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.
Book Synopsis Harmful Tax Competition An Emerging Global Issue by : OECD
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
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 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 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 The New International Tax Ruling Procedure by : E.A. Palmitessa
Download or read book The New International Tax Ruling Procedure written by E.A. Palmitessa and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The author, in this note, describes the Italian regime regarding international tax rulings, analysing the subjective and objective scope of the procedure, the application process and the potential outcome.
Book Synopsis A Practitioner's Guide To International Tax Information Exchange Regimes by : Harriet Brown
Download or read book A Practitioner's Guide To International Tax Information Exchange Regimes written by Harriet Brown and published by Spiramus Press Ltd. This book was released on 2021-09-01 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
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 OECD/G20 Base Erosion and Profit Shifting Project Harmful Tax Practices – 2020 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 – 2020 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 2021-12-14 with total page 445 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.
Book Synopsis The Public International Law of Taxation by : Asif H. Qureshi
Download or read book The Public International Law of Taxation written by Asif H. Qureshi and published by Kluwer Law International B.V.. This book was released on 2019-05-22 with total page 963 pages. Available in PDF, EPUB and Kindle. Book excerpt: The phenomenal internationalization of taxation occurring in recent years has called for a second edition of this classic handbook. Even though a quarter of a century has passed, the farsighted first edition has remained in constant use worldwide and has even grown in importance. Now it has been thoroughly updated by the author, who has brought his piercing insight to bear on the current world of international tax law while retaining the book’s practical format, structure of primary materials, and detailed commentary. Emphasizing the need for an international consciousness in relation to issues of taxation, Professor Qureshi focuses extensively on the problems associated with fiscal jurisdiction, international constraints in domestic taxation, double taxation, and tax evasion and avoidance. In particular the following are covered: treaty law with specific reference to taxation; fiscal aspects of international monetary, investment, and trade law; enforcement of international tax claims; exchange of information; assistance in recovery of tax claims; mechanisms for the resolution of international tax disputes; base erosion and profit shifting in the framework of public international law; and contribution of international institutions to fiscal capacity development. Assimilating in one source the basic materials in public international law germane to taxation – including cases, texts of international agreements, discourse in secondary sources, and incisive commentary, all updated to the present – this new edition of the most authoritative and important book in its field will be of immeasurable value to tax practitioners worldwide, national taxation authorities, international institutions, and the international tax community more generally.
Book Synopsis EU Tax Disclosure Rules by : Haase, Florian
Download or read book EU Tax Disclosure Rules written by Haase, Florian and published by Edward Elgar Publishing. This book was released on 2021-08-27 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
Book Synopsis Profit Shifting and Tax Base Erosion by : Danuše Nerudová
Download or read book Profit Shifting and Tax Base Erosion written by Danuše Nerudová and published by Springer Nature. This book was released on 2021-07-14 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Book Synopsis Foundations of Taxation Law 2022 by : Stephen Barkoczy
Download or read book Foundations of Taxation Law 2022 written by Stephen Barkoczy and published by Cambridge University Press. This book was released on 2022-01-25 with total page 1151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2013 Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for France, incorporating Phase 2 ratings.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2015 Phase 2: Implementation of the Standard in Practice by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Hungary 2015 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2015-03-16 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary.
Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 by : OECD
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: France 2011 Combined: Phase 1 + Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-06-07 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of France's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
