Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112
Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol
Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112
Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112
Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
Protocol Amending Multilateral Convention on Mutual Administrative Assistance in Tax Matters
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
ISBN:
Category : Convention on Mutual Administrative Assistance in Tax Matters
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Convention on Mutual Administrative Assistance in Tax Matters
Languages : en
Pages : 16
Book Description
Mutual Assistance for the Recovery of Tax Claims
Author: Maria Amparo Grau Ruiz
Publisher: Kluwer Law International B.V.
ISBN: 9041198938
Category : Business & Economics
Languages : en
Pages : 357
Book Description
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
Publisher: Kluwer Law International B.V.
ISBN: 9041198938
Category : Business & Economics
Languages : en
Pages : 357
Book Description
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
International Exchange of Information in Tax Matters
Author: Xavier Oberson
Publisher: Edward Elgar Publishing
ISBN: 1800884915
Category : Law
Languages : en
Pages : 423
Book Description
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Publisher: Edward Elgar Publishing
ISBN: 1800884915
Category : Law
Languages : en
Pages : 423
Book Description
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Tax Evasion and the Law
Author: Sam Bourton
Publisher: Taylor & Francis
ISBN: 1040033822
Category : Law
Languages : en
Pages : 278
Book Description
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Publisher: Taylor & Francis
ISBN: 1040033822
Category : Law
Languages : en
Pages : 278
Book Description
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
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.
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.
Model Tax Convention on Income and on Capital: Condensed Version 2010
Author: OECD
Publisher: OECD Publishing
ISBN: 9264089608
Category :
Languages : en
Pages : 470
Book Description
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.
Publisher: OECD Publishing
ISBN: 9264089608
Category :
Languages : en
Pages : 470
Book Description
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.
Model Tax Convention on Income and on Capital 2014 (Full Version)
Author: OECD
Publisher: OECD Publishing
ISBN: 9264239081
Category :
Languages : en
Pages : 2289
Book Description
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Publisher: OECD Publishing
ISBN: 9264239081
Category :
Languages : en
Pages : 2289
Book Description
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Information Bulletin on Legal Activities Within the Council of Europe and in Member States
Author: Council of Europe. Directorate of Legal Affairs
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 56
Book Description
Publisher:
ISBN:
Category : Legislation
Languages : en
Pages : 56
Book Description
Advances in Natural, Human-Made, and Coupled Human-Natural Systems Research
Author: Svetlana G. Maximova
Publisher: Springer Nature
ISBN: 3030754839
Category : Technology & Engineering
Languages : en
Pages : 906
Book Description
This book is a collection of cutting-edge and cross-disciplinary studies on natural, human-made, and coupled human-natural systems, addressing the challenge of developing integrated knowledge from multiple disciplines. The authors explore the structure, function, and dynamic mechanisms of various systems, both natural and human-made, as well as analyze their reciprocal interactions under the concept of “coupled human-natural systems.” These interactions are used to understand feedback, nonlinearities, thresholds, time lags, legacy effects, and path dependencies, emerging across multiple spatial, temporal, and organizational scales. In other words, this book is a collection of advanced research on unique properties of natural and human-made systems, as well as human-environment dynamics, reciprocal relationships, and cross-scale interactions. The authors outline prospects on building a holistic view of social development and coherent sustainability. Among the topics covered are the following: human networks research; adaptation of local people to social and environmental challenges; coupled dynamics of socioeconomic and environmental systems; critical issues in social science climate change research; education for greater sustainability; peace, justice, and strong institutions; advances in cultural traditions and strategies for social stability; innovative development and barriers to sustainable development; economic systems in the age of digital changes and unstable external environments. The scholars analyze how more effective technologies can enhance resilience, reduce vulnerability, and minimize human impacts on natural systems, taking into consideration critical thresholds to prevent harmful feedback to human systems. The authors grasp the complexity of systems by integrating knowledge of constituent subsystems and their interactions. The framework developed by the authors is used to integrate human and natural systems for achieving greater sustainability, covering critical threats, challenges, and best governance approaches and practices. The research results obtained from studies on coupled human-natural systems are stronger, the authors argue, if compared with traditional (discipline) approaches.
Publisher: Springer Nature
ISBN: 3030754839
Category : Technology & Engineering
Languages : en
Pages : 906
Book Description
This book is a collection of cutting-edge and cross-disciplinary studies on natural, human-made, and coupled human-natural systems, addressing the challenge of developing integrated knowledge from multiple disciplines. The authors explore the structure, function, and dynamic mechanisms of various systems, both natural and human-made, as well as analyze their reciprocal interactions under the concept of “coupled human-natural systems.” These interactions are used to understand feedback, nonlinearities, thresholds, time lags, legacy effects, and path dependencies, emerging across multiple spatial, temporal, and organizational scales. In other words, this book is a collection of advanced research on unique properties of natural and human-made systems, as well as human-environment dynamics, reciprocal relationships, and cross-scale interactions. The authors outline prospects on building a holistic view of social development and coherent sustainability. Among the topics covered are the following: human networks research; adaptation of local people to social and environmental challenges; coupled dynamics of socioeconomic and environmental systems; critical issues in social science climate change research; education for greater sustainability; peace, justice, and strong institutions; advances in cultural traditions and strategies for social stability; innovative development and barriers to sustainable development; economic systems in the age of digital changes and unstable external environments. The scholars analyze how more effective technologies can enhance resilience, reduce vulnerability, and minimize human impacts on natural systems, taking into consideration critical thresholds to prevent harmful feedback to human systems. The authors grasp the complexity of systems by integrating knowledge of constituent subsystems and their interactions. The framework developed by the authors is used to integrate human and natural systems for achieving greater sustainability, covering critical threats, challenges, and best governance approaches and practices. The research results obtained from studies on coupled human-natural systems are stronger, the authors argue, if compared with traditional (discipline) approaches.