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Author: OECD Publisher: OECD Publishing ISBN: 9264047921 Category : Languages : en Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Author: OECD Publisher: OECD Publishing ISBN: 9264047921 Category : Languages : en Pages : 355
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Author: OECD Publisher: OECD Publishing ISBN: 9264438181 Category : Languages : en Pages : 651
Book Description
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”.
Author: OECD Publisher: OECD Publishing ISBN: 9264267999 Category : Languages : en Pages : 326
Book Description
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.
Author: Publisher: ISBN: Category : Taxation Languages : en Pages : 355
Book Description
This edition has heightened significance given today's financial and economic environment. Recent events have underscored the pressing need for countries to cooperate to ensure the full and proper application of their domestic tax laws in a world where taxpayers' financial transactions take on an increasingly international flavour. International banking has become commonplace and it is no longer extraordinary for taxpayers to reside in one country, hold assets in another and have them managed from a third location. The proliferation of such financial relationships is a natural result of globalisation, and may be motivated by tax concerns, commercial pressures or a variety of other considerations. But regardless of why taxpayers situate their assets beyond the boundaries of their own residence country, the result is that tax administrations around the world face more and greater challenges to the proper enforcement of their tax laws than ever before. To meet these challenges, tax authorities must increasingly rely on international co-operation based on the implementation of international standards of transparency and effective exchange of information. 1.The heightened political attention to the issues of transparency and exchange of information has led to a number of significant positive developments among financial centres since last year's report: 2.All OECD countries now accept Article 26 (Exchange of Information) of the OECD Model Tax Convention, as updated in 2005, following the withdrawal in March 2009 by Austria, Belgium, Luxembourg and Switzerland of their reservations to Article 26. These four countries are actively negotiating updates to their treaty networks. Belgium and Luxembourg have already signed at least 12 agreements that meet the standard and Switzerland has initialled 12 with OECD countries. 3.Hong Kong, China and Macao, China endorsed the standards at the 2005 Global Forum meeting in Melbourne and have now put forward legislation to enable them to implement the standards. 4.Singapore endorsed the standards on 10 February 2009 and proposed relevant legislation in June 2009 intended to comply with the internationally agreed tax standard. 5.More than 75 tax information exchange agreements (TIEAs) based on the Global Forum's model have been signed since the beginning of 2008. 6.Andorra, Liechtenstein and Monaco - identified by the OECD in 2002 as uncooperative tax havens - have endorsed the OECD standards and indicated their willingness to change their domestic legislation and to enter into agreements for the exchange of information for tax purposes. 7.Niue, which was identified as a tax haven by the OECD in 2000, reports that it has now eliminated its offshore sector and dissolved all of its international business companies, trusts, partnerships or other offshore entities. 8.Brunei, Costa Rica, Guatemala, Malaysia, the Philippines and Uruguay have all endorsed the OECD's standards of transparency and exchange of information and agreed to implement them.
Author: OECD Publisher: OECD Publishing ISBN: 926406785X Category : Languages : en Pages : 139
Book Description
This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also explores the processes that banks use to manage tax risk and the prevention, detection and response strategies applied by revenue bodies.
Author: James K. Jackson Publisher: DIANE Publishing ISBN: 1437931286 Category : Languages : en Pages : 15
Book Description
Since the 1990s, the Org. for Econ. Cooperation and Develop. (OECD) has pursued the issues of bribery and tax havens, resulting in changes to certain U.S. laws. In addition, the OECD spearheaded an international agree. to outlaw crimes of bribery, and it coordinates efforts aimed at reducing the occurrence of money laundering, corruption, and tax havens. On May 4, 2009, Pres. Obama outlined his Admin¿s. policy to ¿crack down on illegal tax evasion¿ and to close loopholes. Tax havens cost the U.S. $100 billion each year in lost tax revenues. Contents of this report: Background; ¿Tax Havens¿; Financial Action Task Force; Model Tax Convention on Income and Capital; Global Forum on Taxation; Tax Info. Exchange Agree.; Legislation. Illustrations.
Author: Global Forum on Transparency and Exchange of Information Publisher: Org. for Economic Cooperation & Development ISBN: Category : Business & Economics Languages : en Pages : 358
Book Description
OECD's fourth annual review of the legal and administrative frameworks for transparency and exchange of information for tax purposes in OECD and non-OECD Countries. This 2009 edition adds information for Estonia, India, Israel and Slovenia, bringing to 87 the number of countries covered.
Author: OECD Publisher: OECD Publishing ISBN: 9264075348 Category : Languages : en Pages : 247
Book Description
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.
Author: OECD Publisher: OECD Publishing ISBN: 9264202714 Category : Languages : en Pages : 44
Book Description
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author: OECD Publisher: OECD Publishing ISBN: 9264162941 Category : Languages : en Pages : 82
Book Description
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.
Author: OECD
Author: OECD
Author: OECD
Author: OECD
Author: 
Author: OECD
Author: James K. Jackson
Author: Global Forum on Transparency and Exchange of Information
Author: OECD
Author: OECD
Author: OECD