Thirty-fourth Report of Session 2012-13 PDF Download

Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215055217
Category : Political Science
Languages : en
Pages : 94

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Author: Great Britain: Parliament: Secondary Legislation Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780108550744
Category : Business & Economics
Languages : en
Pages : 28

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Also includes information paragraphs on 8 instruments

Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215083784
Category : Political Science
Languages : en
Pages : 141

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Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215070755
Category : Political Science
Languages : en
Pages : 98

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Author: Great Britain: Parliament: House of Commons: European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 9780215560391
Category : Political Science
Languages : en
Pages : 178

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Thirty-fourth report of Session 2010-12 : Documents considered by the Committee on 22 June 2011, including the following recommendations for debate, financial assistance to Member States: Portugal; preparation of the 2012 EU Budget; economic governance: t

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215056986
Category : Business & Economics
Languages : en
Pages : 60

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Among those ranged against HMRC are the big four accountancy firms, Deloitte, Ernst and Young, KPMG, and PwC, which earn £2 billion each year from their tax work in the UK. They employ nearly 9,000 people just to provide tax advice aimed at minimizing the tax paid. Between them they boast 250 transfer pricing specialists whereas HMRC has only 65 people working in this area. The firms declare that their focus is now on acceptable tax planning and not aggressive tax avoidance however they continue to sell complex tax avoidance schemes with as little as 50 per cent chance of succeeding if challenged in court. The large accountancy firms are in a powerful position in the tax world and have an unhealthily cosy relationship with government. They second staff to the Treasury to advise on formulating tax legislation. When those staff return to their firms, they have the very inside knowledge and insight to be able to identify loopholes in the new legislation and advise their clients on how to take advantage of them. This is a clear conflict of interest which should be banned in a code of conduct for tax advisers. The UK must also take the lead in demanding urgent reform of international tax law, so that companies have to pay a fair share of tax where they actually do business and make profits. Furthermore, the job of simplifying our tax code needs to be taken seriously; yet the Office of Tax Simplification has just 6 people working in it

Author: Great Britain. Parliament. House of Commons. European Scrutiny Committee
Publisher: The Stationery Office
ISBN: 0215081005
Category : Political Science
Languages : en
Pages : 108

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Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215061591
Category : Political Science
Languages : en
Pages : 56

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For many years Governments have sought to breakdown silo working in departments and ensure better integration across departments to ensure more effective services and better value for money. The Cabinet Office and the Treasury are best placed to support and promote integration across the Government, as they are responsible for coordinating policy and allocating monies. However, they are failing to provide the necessary strategic leadership and are not doing enough to tackle the barriers to integration. These include the lack of good information to identify where the Government could do better by joining services, funding arrangements which make it difficult for bodies to invest in joint working, and the risk that Accounting Officers are reluctant to pool budgets in case they lose control and authority. In contrast, the Whole-Place Community Budgets programme has involved local public bodies and central government working together to develop evidence-based plans for new integrated services. Four local areas have analysed in detail the expected costs and benefits of integration and their findings show clear potential for improving outcomes and reducing costs. The Department for Communities and Local Government, which manages the Whole-Place Community Budgets programme, has provided effective support to date. However, if other central government departments are not committed to Whole-Place Community Budgets it may, like similar initiatives in the past, fail to deliver any significant and lasting change. The programme must be evaluated properly to see whether the early promise translates to real change on the ground and improves value for money.

Author: Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher: The Stationery Office
ISBN: 9780215054623
Category : Political Science
Languages : en
Pages : 34

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The Government needs strong budgetary systems to be able to control and manage public spending and to provide high quality public services that offer value for money to the taxpayer. The 2010 Spending Review set a four-year spending total for each department and focused on reducing public spending and delivering the coalition Government's programme. The Treasury managed the Spending Review by collating bids from departments and challenging submissions. The process built on the experience of previous CSRs and was better managed, however concerns remain. Departments and the Treasury failed to take a longer term view on spending, making cuts in those budgets that were easiest to cut. For instance, whilst Treasury improved assessment processes to be able to rank capital projects, the overall level of capital investment was cut. Resource expenditure as a whole will increase in nominal terms, albeit at a much slower rate. There were gaps in data which made it difficult to compare options or benchmark spending proposals. There were no incentives for departments to collaborate on cross-government issues. There was no evidence of clear thinking on how one decision to save money in one budget area might lead to an increase in expenditure elsewhere. Decisions on where to spend or cut rest with Ministers and cannot be divorced from the political process. But these decisions need to be informed by rational analysis. Officials must do more to provide Ministers with reliable and comparable information to help them weigh up the effect of different spending options

Author: Christiana HJI Panayi
Publisher: Bloomsbury Publishing
ISBN: 1849469555
Category : Law
Languages : en
Pages : 383

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Book Description
This book examines recent developments and high-profile debates that have arisen in the field of international tax law and European tax law. Topics such as international tax avoidance, corporate social responsibility, good governance in tax matters, harmful tax competition, state aid, tax treaty abuse and the financial transaction tax are considered. The OECD/G20 project on Base Erosion and Profit Shifting (BEPS) features prominently in the book. The interaction with the European Union's Action Plan to strengthen the fight against tax fraud and tax evasion is also considered. Particular attention is paid to specific BEPS deliverables, exploring them through the prism of European Union law. Can the two approaches be aligned or are there inherent conflicts between them? The book also explores whether, when it comes to aggressive tax planning, there are internal conflicts between the established case law of the Court of Justice and the emerging policy of the European institutions. By so doing it offers a review of issues which are of constitutional importance to the European Union. Finally, the book reflects on the future of international and European tax law in the post-BEPS world.