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Tax Strategy Vs Countermeasures
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Book Synopsis Tax Strategy Vs. Countermeasures by : Naoki Matsuda
Download or read book Tax Strategy Vs. Countermeasures written by Naoki Matsuda and published by Xlibris Corporation. This book was released on 2015-12-19 with total page 475 pages. Available in PDF, EPUB and Kindle. Book excerpt: In todays world, where it has become fairly easy for a taxpayer to move back and forth from one country to another, it has become quite a common tax strategy, especially among wealthy individuals and multinational companies, to transfer their residence, income, and assets abroad mainly to reduce tax burden. Particularly in Europe, many wealthy individuals have moved their residence abroad mostly for tax purpose. Thus, tennis legend Bjorn Borg, who was known to have transferred decades ago his residence from Sweden to Monaco, is obviously not alone. A more recent, well-publicized case was Grard Depardieu, who showed his intention of leaving France after having acquired Russian citizenship in 2013. This famous French actor and entrepreneur is reported to have made a comment that the French governments recent plan of raising the top marginal individual income tax rate is just like penalizing talented people who have achieved success in their careers.
Book Synopsis Tax Policy, Leverage and Macroeconomic Stability by : International Monetary Fund. Fiscal Affairs Dept.
Download or read book Tax Policy, Leverage and Macroeconomic Stability written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2016-12-10 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Risks to macroeconomic stability posed by excessive private leverage are significantly amplified by tax distortions. ‘Debt bias’ (tax provisions favoring finance by debt rather than equity) has increased leverage in both the household and corporate sectors, and is now widely recognized as a significant macroeconomic concern. This paper presents new evidence of the extent of debt bias, including estimates for banks and non-bank financial institutions both before and after the global financial crisis. It presents policy options to alleviate debt bias, and assesses their effectiveness. The paper finds that thin capitalization rules restricting interest deductibility have only partially been able to address debt bias, but that an allowance for corporate equity has generally proved effective. The paper concludes that debt bias should feature prominently in countries’ tax reform plans in the coming years.
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.
Download or read book G.A.T.C.A. written by Ross K. McGill and published by Springer. This book was released on 2017-10-26 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.
Book Synopsis Ethics and Taxation by : Robert F. van Brederode
Download or read book Ethics and Taxation written by Robert F. van Brederode and published by Springer Nature. This book was released on 2019-11-02 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
Book Synopsis International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by : Sebastian Beer
Download or read book International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots written by Sebastian Beer and published by International Monetary Fund. This book was released on 2018-07-23 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Book Synopsis OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS, Action 11 - 2015 Final Report by : OECD
Download or read book OECD/G20 Base Erosion and Profit Shifting Project Measuring and Monitoring BEPS, Action 11 - 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 11.
Book Synopsis The External Tax Strategy of the EU in a Post-BEPS Environment by : Adolfo J. Martín Jiménez
Download or read book The External Tax Strategy of the EU in a Post-BEPS Environment written by Adolfo J. Martín Jiménez and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Soft Computing in Information Communication Technology by : Jia Luo
Download or read book Soft Computing in Information Communication Technology written by Jia Luo and published by Springer Science & Business Media. This book was released on 2012-06-30 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a collection of the accepted papers concerning soft computing in information communication technology. All accepted papers are subjected to strict peer-reviewing by 2 expert referees. The resultant dissemination of the latest research results, and the exchanges of views concerning the future research directions to be taken in this field makes the work of immense value to all those having an interest in the topics covered. The present book represents a cooperative effort to seek out the best strategies for effecting improvements in the quality and the reliability of Neural Networks, Swarm Intelligence, Evolutionary Computing, Image Processing Internet Security, Data Security, Data Mining, Network Security and Protection of data and Cyber laws. Our sincere appreciation and thanks go to these authors for their contributions to this conference. I hope you can gain lots of useful information from the book.
Book Synopsis Environmental Subsidies to Consumers by : Shigeru Matsumoto
Download or read book Environmental Subsidies to Consumers written by Shigeru Matsumoto and published by Routledge. This book was released on 2015-06-12 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: A typical consumer underestimates the benefits of future energy savings and underinvests in energy efficiency, relative to a description of the socially optimal level of energy efficiency. To alleviate this energy-efficiency gap problem, various programs have been implemented. In recent years, many governments have started providing consumers with subsidies on the purchases of eco-friendly products such as hybrid cars and energy efficient appliances. This book conducts a comprehensive analysis of the environmental subsidy programs conducted in Japan and examines their impacts on consumer product selection, consumer product use, and environmental outcome. The book also proposes recommendations for future environmental and industrial policies. The book's empirical findings will be of interest to those who are researching on and policymakers of environmental and industrial policies.
Book Synopsis EU Tax Law and Policy in the 21st Century by : Werner Haslehner
Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.
Book Synopsis How to Manage Value-Added Tax Refunds by : Mario Pessoa
Download or read book How to Manage Value-Added Tax Refunds written by Mario Pessoa and published by International Monetary Fund. This book was released on 2021-05-10 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: The value-added tax (VAT) has the potential to generate significant government revenue. Despite its intrinsic self-enforcement capacity, many tax administrations find it challenging to refund excess input credits, which is critical to a well-functioning VAT system. Improperly functioning VAT refund practices can have profound implications for fiscal policy and management, including inaccurate deficit measurement, spending overruns, poor budget credibility, impaired treasury operations, and arrears accumulation.This note addresses the following issues: (1) What are VAT refunds and why should they be managed properly? (2) What practices should be put in place (in tax policy, tax administration, budget and treasury management, debt, and fiscal statistics) to help manage key aspects of VAT refunds? For a refund mechanism to be credible, the tax administration must ensure that it is equipped with the strategies, processes, and abilities needed to identify VAT refund fraud. It must also be prepared to act quickly to combat such fraud/schemes.
Book Synopsis Virtues and Fallacies of VAT: An Evaluation after 50 Years by : Robert F. van Brederode
Download or read book Virtues and Fallacies of VAT: An Evaluation after 50 Years written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2021-08-09 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Book Synopsis Climate Policy Assessment by : Mikiko Kainuma
Download or read book Climate Policy Assessment written by Mikiko Kainuma and published by Springer Science & Business Media. This book was released on 2011-06-28 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Asia–Pacific Integrated Model (AIM) brings together more than 20 computer simulation models for development and analysis of policy in such diverse fields as climate change mitigation, air pollution abatement, and ecosystem preservation. This first book in a series on the development of AIM focuses on climate change issues and the evaluation of policy options to stabilize the global climate. It presents an overview of the models developed to date, their structure, and the results and analyses presented to policymakers and researchers at the levels of individual Asian countries, the Asia–Pacific region, and the world at large. The contents vary in scope from local to global issues, with discussions of the effects of climate policies, cost analyses of climate policies with their effects on trade, and global scenario analyses. Also included are impact analyses and the effects of promoting environmental technologies.
Book Synopsis Technological Progress and the Transformation of China’s Economic Development Mode by : Wen Xiao
Download or read book Technological Progress and the Transformation of China’s Economic Development Mode written by Wen Xiao and published by Springer Nature. This book was released on 2020-10-01 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores how technological progress accelerates the transformation of economic development by adopting a fundamental logical approach to technological progress, intensive inputs, and promotion of productive efficiency to transformation of economic development. It investigates the internal mechanisms and the choice of corresponding modes that initiate technological progress to accelerate the transformation of economic development at three basic research levels: micro-enterprise level, mid-industry level and macro-economy level. Based on the above research, the book summarizes four dimensions facilitating the transformation: agricultural intensification, new industrialization, modernization of the service industry and the advanced manufacturing industry, and linkage of the modern service industry. This book is especially valuable in its hierarchical categorization covering theoretical, empirical, industrial and strategic exploration. On one hand, it analyzes the mechanisms and approaches influencing the transformation of economic development driven by technological progress from both theoretical and empirical perspectives. On the other hand, based on the introduction of advanced international experiences, it probes into the guarantee basis for the strategic implementation and the corresponding mode choices of the transformations. Furthermore, it offers specific policy proposals from both the macro level of how technological progress promotes the transformation of economic development and the micro level covering the agricultural, industrial and service industries.
Book Synopsis Handbook on Shrinking Cities by : Pallagst, Karina
Download or read book Handbook on Shrinking Cities written by Pallagst, Karina and published by Edward Elgar Publishing. This book was released on 2022-10-18 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compelling and engaging, this Handbook on Shrinking Cities addresses the fundamentals of shrinkage, exploring its causal factors, the ways in which planning strategies and policies are steered, and innovative solutions for revitalising shrinking cities. Chapters cover topics of governance, ‘greening’ and ‘right-sizing’, and regrowth, laying the relevant groundwork for the Handbook’s proposals for dealing with shrinkage in the age of COVID-19 and beyond.
Book Synopsis Fiscal Policy and Institutional Renovation in Support of Innovative Country Building by : Jia Kang
Download or read book Fiscal Policy and Institutional Renovation in Support of Innovative Country Building written by Jia Kang and published by Routledge. This book was released on 2020-12-06 with total page 543 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since the onset of the twelfth Five-Year Plan, China has been at the forefront as an innovative nation based on a carefully designed strategy. Despite this, it can be argued that the Chinese government requires a series of more effective and systematic fiscal and taxation policies. This book analyses the status quo and possible optimization of China’s fiscal and taxation policies. By drawing comparisons with other countries, as well as a practical investigation into the lessons China has drawn from elsewhere, the author shows how a nation should make steadily growing and optimized financial investments in science and technology in order to foster the optimum environment for innovation. It is shown that institutional innovation should be a systematic project which involves top-level design and top-down leadership. This volume will be a useful reference for students, scholars, and policy makes who are interested in financial policy.
