International tax reform - Full imputation - Part 2 (Volume 1) PDF Download

Author: Consultative Committee on Full Imputation and International Tax Reform
Publisher: The Treasury, New Zealand
ISBN:
Category :
Languages : en
Pages : 224

View

Book Description
The final report of the Consultative Committee on Full Imputation and International Tax Reform. Volume 1 contains recommendations on the further detailed measures required for the operation of the imputation and international tax regimes. Volume 2 sets out the draft legislation.

Author: New Zealand. Consultative Committee on Full Imputation and International Tax Reform
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 192

View

Book Description

Author: Wayne R. Thirsk
Publisher: World Bank Publications
ISBN: 9780821339992
Category : Business & Economics
Languages : en
Pages : 436

View

Book Description
Tax Reform in Developing Countries carefully examines the experience of eight developing countries that have undergone -- and in some instances are still undergoing -- significant and comprehensive tax reform. The countries are Bolivia, Colombia, Indonesia, Jamaica, Korea, Mexico, Morocco, and Turkey. It draws on their experiences to find lessons learned and to see how they may be applied to other countries on the road to tax reform. Equal attention is given to the process of tax reform, how it is implemented, and the substance or results of reform efforts. Throughout, the focus is on the practical rather than the theoretical aspects of tax reform.

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Paris, France : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sales agents, OECD Publications and Information Center]
ISBN:
Category : Business & Economics
Languages : en
Pages : 212

View

Book Description
Survey of taxes on immovable property. Reviews the major policy issues raised in the taxation of land and buildings and compares the main provision of property tax systems in 15 OECD Member countries.

Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

View

Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author: Patrick Lenain
Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 64

View

Book Description

Author: Luc Eyraud
Publisher: International Monetary Fund
ISBN: 1484371356
Category : Business & Economics
Languages : en
Pages : 25

View

Book Description
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.

Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534

View

Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Author: Michael Littlewood
Publisher: Edward Elgar Publishing
ISBN: 1784716022
Category : Law
Languages : en
Pages : 449

View

Book Description
Capital gains taxes pose a host of technical and political design problems and yet, while the literature on the theory of capital gains taxation is substantial, little has been published on how governments have addressed these dilemmas. Written by a team of distinguished international experts, Capital Gains Taxation addresses the gap in the literature; it explains how a number of countries tax capital gains and the successes and pitfalls of these methods.

Author: Mark Brabazon
Publisher: Cambridge University Press
ISBN: 1108492258
Category : Law
Languages : en
Pages : 417

View

Book Description
This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.