Author: Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 12
Book Description
Self-employment Tax
Author: U.S. Tax Guide for Aliens
Author: Value Added Tax
Author: Mr.Alan A. TaitPublisher: International Monetary Fund
ISBN: 9781557750129
Category : Business & Economics
Languages : en
Pages : 468
Book Description
This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Taxation in an Integrating World
Author: Vito TanziPublisher: Transaction Publishers
ISBN: 9780815782971
Category : Business & Economics
Languages : en
Pages : 196
Book Description
This work is part of the Integrating National Economies series.
Tax Policy in OECD Countries
Author: Ken MesserePublisher:
ISBN: 9789070125646
Category : Comparative law
Languages : en
Pages : 510
Book Description
"Mr. Ken Messere has produced a valuable guide on tax policies in the main western industrial countries. ... He provides a mine of information about where governments have gone wrong & gives valuable clues as to what they should & should not do." Financial Times, 19 July 1993 In this wide-ranging book, Ken Messere, for twenty years head of the OECD's Fiscal Affairs Division, analyses the domestic tax policy choices of OECD governments over three decades. With unique insight, & drawing on 30 years' top-level experience in matters of tax policy, he illuminates complex issues involved in designing different types of taxes & in maintaining or reforming existing tax levels & structures. This publication is the first to expose country practices & the reasoning behind government decisions on tax & is the first to collate & condense almost 30 years of OECD reports into a single, convenient reference source. The first part of the book comprises a detailed assessment of tax developments in OECD countries between 1965 & 1992, reviewing past reforms & suggesting future practice. The two great waves of tax reform since the 1960s - the shift to VAT & the slashing of personal & corporate tax rates (accompanied by a widening of the corporate base) - are both covered in depth. The book moves on to explore analytical & policy issues, ranging from the relationships between taxation & savings behaviour to irrationalities in tax policy. The third part of the book is devoted to an examination of policy, legal, administrative & technical issues faced by governments in designing or reforming particular taxes, including personal income tax, net wealth & other individual taxes, as well as corporate taxes; in each case, taxes are surveyed across the OECD & Mr. Messere's propositions are backed up by over 100 comparative statistical tables & charts. The detailed factual background, combined with thought-provoking ideas, succinct, lucid writing & full glossary, bibliography & index, make this book an invaluable source of information & insight for all tax & business professionals.
International Commercial Tax
Author: Peter HarrisPublisher: Cambridge University Press
ISBN: 9780521853118
Category : Law
Languages : en
Pages : 520
Book Description
Inspired by a postgraduate course the authors have jointly taught at the University of Cambridge since 2001, Peter Harris and David Oliver use their divergent backgrounds (academia and tax practice) to build a conceptual framework that not only makes the tax treatment of complex commercial transactions understandable and accessible, but also challenges the current orthodoxy of international tax norms. Designed specifically for postgraduate students and junior practitioners, it challenges the reader to think about tax issues conceptually and holistically, while illustrating the structure with practical examples. Senior tax practitioners and academics will also find it useful as a means of refreshing their understanding of the basics and the conceptual framework will challenge them to think more deeply about tax issues.
The Collection Process (income Tax Accounts)
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Tax collection
Languages : en
Pages : 4
Book Description
Foreign Tax and Trade Briefs
Author: Walter H. DiamondPublisher:
ISBN:
Category : Foreign trade regulation
Languages : en
Pages :
Book Description
International VAT/GST Guidelines
Author: OECDPublisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Taxes on Immovable Property
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal AffairsPublisher: 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
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.