New Zealand: Treaties and Tax Information Exchange Agreements

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Publisher :
ISBN 13 : 9781503130531
Total Pages : 52 pages
Book Rating : 4.1/5 (35 download)

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Book Synopsis New Zealand: Treaties and Tax Information Exchange Agreements by : U. S. Department U.S. Department of the Treasury

Download or read book New Zealand: Treaties and Tax Information Exchange Agreements written by U. S. Department U.S. Department of the Treasury and published by . This book was released on 2014-11-07 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a technical explanation of the Protocol between the United States and New Zealand signed at Washington on December 1, 2008 (the "Protocol") amending the Convention and Protocol between the United States and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed at Wellington on July 23, 1982 (the "existing Convention"). Negotiations took into account the U.S. Treasury Department's current tax treaty policy, and the Treasury Department's Model Income Tax Convention, published on November 15, 2006 (the "U.S. Model"). Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organisation for Economic Cooperation and Development (the "OECD Model"), and recent tax treaties concluded by both countries. The Technical Explanation is an official guide to the Convention. It reflects the policies behind particular Convention provisions, as well as understandings reached during the negotiations with respect to the application and interpretation of the Convention. References to the "existing Convention" are intended to put various provisions of the Protocol into context. The Technical Explanation does not, however, provide a complete comparison between the provisions of the existing Convention and the amendments by the Protocol. The Technical Explanation is not intended to provide a complete guide to the existing Convention as amended by the Protocol. To the extent that a paragraph from the existing Convention has not been amended by the Protocol, the technical explanations to the existing Convention remain the official explanation. References in this Technical Explanation to "he" or "his" should be read to mean "he or she" or "his and her." References to the "Code" are to the Internal Revenue Code of 1986, as amended.

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

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264267999
Total Pages : 324 pages
Book Rating : 4.2/5 (642 download)

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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 324 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.

Harmful Tax Competition An Emerging Global Issue

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Publisher : OECD Publishing
ISBN 13 : 9264162941
Total Pages : 82 pages
Book Rating : 4.2/5 (641 download)

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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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2012 Phase 1: Legal and Regulatory Framework

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Publisher : OECD Publishing
ISBN 13 : 9264181709
Total Pages : 73 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2012 Phase 1: Legal and Regulatory Framework by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2012 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 73 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines Nieu's legal and regulatory framework for the exchange of tax information.

Taxpayers in International Law

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Publisher : Bloomsbury Publishing
ISBN 13 : 1509954023
Total Pages : 648 pages
Book Rating : 4.5/5 (99 download)

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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 648 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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2012 (Supplementary Report) Phase 1: Legal and Regulatory Framework

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Publisher : OECD Publishing
ISBN 13 : 9264509801
Total Pages : 50 pages
Book Rating : 4.2/5 (645 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2012 (Supplementary Report) Phase 1: Legal and Regulatory Framework by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Monaco 2012 (Supplementary Report) Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2012-10-29 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Second Supplementary Phase 1 Peer Review Report for Monaco.

Improving Access to Bank Information for Tax Purposes

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Publisher : OECD Publishing
ISBN 13 : 9264181261
Total Pages : 119 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis Improving Access to Bank Information for Tax Purposes by : OECD

Download or read book Improving Access to Bank Information for Tax Purposes written by OECD and published by OECD Publishing. This book was released on 2000-04-11 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.

U.S. Tax Guide for Aliens

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Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis U.S. Tax Guide for Aliens by :

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:

A Global Analysis of Tax Treaty Disputes

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Publisher : Cambridge University Press
ISBN 13 : 1108150381
Total Pages : 2216 pages
Book Rating : 4.1/5 (81 download)

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Book Synopsis A Global Analysis of Tax Treaty Disputes by : Eduardo Baistrocchi

Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.

Income tax conventions

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Publisher :
ISBN 13 :
Total Pages : 1510 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Income tax conventions by : United States. Congress. Joint Committee on Internal Revenue Taxation

Download or read book Income tax conventions written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1962 with total page 1510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2014 (Supplementary Report) Phase 1: Legal and Regulatory Framework

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264727485
Total Pages : 36 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2014 (Supplementary Report) Phase 1: Legal and Regulatory Framework by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2014 (Supplementary Report) Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.

Tax Co-operation 2006 Towards a Level Playing Field

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Publisher : OECD Publishing
ISBN 13 : 9264024085
Total Pages : 252 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Tax Co-operation 2006 Towards a Level Playing Field by : OECD

Download or read book Tax Co-operation 2006 Towards a Level Playing Field written by OECD and published by OECD Publishing. This book was released on 2006-05-26 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Report describes the key principles for transparency and information exchange with regards to taxation and provides information on the current status of the legal and administrative frameworks in over 80 economies.

An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations

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Author :
Publisher :
ISBN 13 :
Total Pages : 300 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations by : United States. Congress. Senate. Committee on Finance

Download or read book An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Legal Issues in Offshore Financial Services

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Publisher : Ian Randle Publishers
ISBN 13 : 9768167319
Total Pages : 253 pages
Book Rating : 4.7/5 (681 download)

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Book Synopsis Legal Issues in Offshore Financial Services by : Rose-Marie Belle Antoine

Download or read book Legal Issues in Offshore Financial Services written by Rose-Marie Belle Antoine and published by Ian Randle Publishers. This book was released on 2004 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this publication, academics, professional and representatives of the regulatory and government sectors from the Caribbean and the United Kingdom, address the types of offshore products and functions, the offshore tax function, the legal issues involved in using the offshore trust, and regulation of the offshore sector. The Key areas of International Business vehicles, the Captive Insurance Industry the use of offshore trusts in International estate planning and the regulation and control of money laundering are also analysed. This publication represents an edited and updated collection of papers delivered at the 1998 workshop on the subject Legal Issues in Offshore International Financial Services.

Australian Master Tax Guide 2011

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Publisher : CCH Australia Limited
ISBN 13 : 1921701374
Total Pages : 2337 pages
Book Rating : 4.9/5 (217 download)

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Book Synopsis Australian Master Tax Guide 2011 by :

Download or read book Australian Master Tax Guide 2011 written by and published by CCH Australia Limited. This book was released on 2011 with total page 2337 pages. Available in PDF, EPUB and Kindle. Book excerpt: Income tax returns for the 2010/11 income year.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 Phase 1: Legal and Regulatory Framework

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264096922
Total Pages : 76 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 Phase 1: Legal and Regulatory Framework by : OECD

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: The Seychelles 2011 Phase 1: Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Seychelles’ legal and regulatory framework for the exchange of information for tax purposes.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 Phase 2: Implementation of the Standard in Practice

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264217797
Total Pages : 152 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Federation of Saint Kitts and Nevis 2014 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: Federation of Saint Kitts and Nevis 2014 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-08-04 with total page 152 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 the Federation of Saint Kitts and Nevis.