Echange de Renseignements Fiscaux Entre Les Pays Membres de L'OCDE

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Publisher : OECD
ISBN 13 :
Total Pages : 116 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Echange de Renseignements Fiscaux Entre Les Pays Membres de L'OCDE by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Download or read book Echange de Renseignements Fiscaux Entre Les Pays Membres de L'OCDE written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by OECD. This book was released on 1994 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: A report by the OECD Committee on Fiscal Affairs being the results of a survey of current practices relating to the exchange of tax information.

Tax Information Exchange Between OECD Member Countries

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Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.:/5 (118 download)

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Book Synopsis Tax Information Exchange Between OECD Member Countries by :

Download or read book Tax Information Exchange Between OECD Member Countries written by and published by . This book was released on 1994 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Harmful Tax Competition An Emerging Global Issue

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Author :
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.

Trends in International Taxation

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Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Trends in International Taxation by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Download or read book Trends in International Taxation written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Center. This book was released on 1985 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reports of the OECD Committee on Fiscal Affairs prepared in pursuance of the Council Recommendations as part of its programme of work on double taxation and on tax avoidance and evasion.

Taxing Wages 2021

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Publisher : OECD Publishing
ISBN 13 : 9264438181
Total Pages : 651 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Taxing Wages 2021 by : OECD

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”.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Curaçao 2015 Phase 2: Implementation of the Standard in Practice

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264231471
Total Pages : 150 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: Curaçao 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: Curaçao 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 150 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 Curaçao.

Improving Access to Bank Information for Tax Purposes

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Author :
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.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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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.

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition

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Publisher : OECD Publishing
ISBN 13 : 9789264107236
Total Pages : 228 pages
Book Rating : 4.1/5 (72 download)

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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.

Issues in International Taxation International Tax Avoidance and Evasion Four Related Studies

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Author :
Publisher : OECD Publishing
ISBN 13 : 926460507X
Total Pages : 108 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis Issues in International Taxation International Tax Avoidance and Evasion Four Related Studies by : OECD

Download or read book Issues in International Taxation International Tax Avoidance and Evasion Four Related Studies written by OECD and published by OECD Publishing. This book was released on 1987-04-30 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first report outlines the reasons why international tax avoidance and evasion through the use of tax havens is a concern to the tax authorities of OECD Member countries and examines measures introduced to combat such use. The second report sets out the problems posed for tax administrations by the fact that their resident taxpayers make use of base companies (generally subsidiary companies) in tax havens to shelter there income derived from source countries (which may in some cases be the residence country itself) and in that way to escape tax normally payable to the country of residence. The third report deals with the problems created for tax authorities in source countries by the mechanism of "treaty shopping". The final report deals with taxation and the abuse of bank secrecy.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Niue 2016 Phase 2: Implementation of the Standard in Practice

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264250875
Total Pages : 104 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: Niue 2016 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: Niue 2016 Phase 2: Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 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 Niue.

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 : 326 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 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.

Harmful Tax Competition

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Author :
Publisher : Organisation for Economic Co-operation and Development
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Harmful Tax Competition by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Download or read book Harmful Tax Competition written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development. This book was released on 1998 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt: Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which ...

Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011

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Author :
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
ISBN 13 :
Total Pages : 140 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 by : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2011 written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]. This book was released on 1978 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency

Model Tax Convention on Income and on Capital: Condensed Version 2010

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264089608
Total Pages : 470 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Model Tax Convention on Income and on Capital: Condensed Version 2010 by : OECD

Download or read book Model Tax Convention on Income and on Capital: Condensed Version 2010 written by OECD and published by OECD Publishing. This book was released on 2010-08-17 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as adopted by the OECD Council on 22 July 2010.

Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention

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Publisher : OECD Publishing
ISBN 13 : 9264677852
Total Pages : 224 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention by : OECD

Download or read book Resolving Foreign Bribery Cases with Non-Trial Resolutions Settlements and Non-Trial Agreements by Parties to the Anti-Bribery Convention written by OECD and published by OECD Publishing. This book was released on 2019-03-10 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: Non-trial resolutions, often referred to as settlements, have been the predominant means of enforcing foreign bribery and other related offences since the entry into force of the OECD Anti-Bribery Convention 20 years ago. The last decade has seen a steady increase in the use of coordinated multi-jurisdictional non-trial resolutions, which have, to date, permitted the highest global amount of combined financial penalties in foreign bribery cases. This study is the first cross-country examination of the different types of resolutions that can be used to resolve foreign bribery cases.

Tax Expenditures in OECD Countries

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Publisher : OECD Publishing
ISBN 13 : 9264076905
Total Pages : 244 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Tax Expenditures in OECD Countries by : OECD

Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.