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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 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: Andrea Biondi Publisher: Kluwer Law International B.V. ISBN: 9041195416 Category : Law Languages : en Pages : 415
Book Description
If Brexit comes to pass, what changes in the United Kingdom legal system will the world face when dealing with the UK? The contributors to this penetrating new collection of studies – a worthy successor to the widely read pre-referendum Britain Alone! – bring a prodigious level of expert scrutiny to the myriad of rami?cations of this hugely complex subject. This book gathers together experts from different ?elds of legal practice and academia, not only to discuss the ongoing negotiations but also – and most valuably – to highlight and address the legal implications of possible scenarios and solutions for a post-Brexit United Kingdom and European Union. With topical chapters based on the Brexit Seminar Series held by the Centre of European Law at King's College London, the contributors address the challenges, options, opportunities, and possibilities that the Brexit process may engender in such areas as the following: – constitutional and administrative law; – the European Economic Area and the European Free Trade Association; – EU State aid; – the Irish border; – the fall-back position of the WTO rules should no agreement be achieved; – banking law, ?nancial services, and capital markets; – debt restructuring and insolvency practice; – environmental issues; – private international law; – tax; – citizenship; – social security; and – residence rights, especially considering women and children. Due to the unprecedented event that Brexit represents, there is an insatiable need for knowledge and technical detail as to its possible legal implications. This book, in its thorough analysis of the ongoing Brexit process and its technical understanding of the meaning of Brexit for several substantive areas of law, offers a solidly grounded and revealing exploration of the future that is particularly enlightening in explaining the challenges that the UK legal order is facing as a consequence of Brexit.
Author: Oecd Publisher: Org. for Economic Cooperation & Development ISBN: 9789264911161 Category : Business & Economics Languages : en Pages : 122
Book Description
Swiss citizens continue to enjoy high living standards on a range of dimensions. Economic growth has slowed but the healthy labour market is still supporting incomes and consumption. However, risks to the outlook are building. Monetary policy has been very accommodative but low interest rates are adding to financial risks. Fiscal policy is sound and debt low. There is scope to make greater use of available fiscal space. Adapting to population ageing is becoming pressing. This trend, along with digital transformation, will bring new opportunities for the economy and society, but challenges as well. Policies have not kept up with rising life expectancy, particularly the statutory retirement age. Updating the pension system and lowering barriers to working longer would ensure that workers continue to receive adequate incomes during retirement. Ageing will also pressure health care spending and increase demand for long-term care. Policies to contain costs and reduce fragmentation in the system can help maintain access to quality care. Switzerland is well placed to seize the opportunities offered by new technologies. Addressing the barriers to adoption, improving the availability of information and helping workers adapt will enable firms, individuals and governments to reap the benefits of digitalisation. SPECIAL FEATURE: POLICIES FOR AN AGEING SOCIETY
Author: Helen Wong MBE Publisher: Bloomsbury Publishing ISBN: 1526520389 Category : Law Languages : en Pages : 435
Book Description
On 31st December 2020, the Brexit transition period ended and the new EU-UK partnership began. The second edition discusses the new EU-UK partnership, and the related agreements, looking at the effect these will have on businesses trading with the EU. The book then looks at each area pertinent to running a business and looks at the related advantages and disadvantages that arise from Brexit, e.g. the Brexit Trade and Cooperation Agreement, a new points-based immigration system, and customs and VAT rules on imports and exports. This title is included in Bloomsbury Professional's Company and Commercial Law online service.
Author: International Monetary Fund. European Dept. Publisher: International Monetary Fund ISBN: Category : Business & Economics Languages : en Pages : 63
Book Description
Ireland’s economy has shown remarkable resilience in the face of consecutive shocks. Following two years of impressive performance, growth, as measured by real GNI*, is projected to moderate to a still solid pace at 21⁄2 percent in 2023–24. Inflation is expected to further ease, reaching 2 percent toward late 2025. The fiscal position has strengthened considerably on the back of strong tax revenues, but the headline numbers mask some underlying vulnerabilities. The large and complex financial system has remained resilient so far and will continue to be tested by tighter financial conditions. The positive economic outlook is clouded by considerable external risks.
Author: Niklas Schmidt Publisher: Kluwer Law International B.V. ISBN: 9403523514 Category : Law Languages : en Pages : 677
Book Description
The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Author: Barry Rodger Publisher: Routledge ISBN: 1351105426 Category : Law Languages : en Pages : 134
Book Description
This book provides the first comprehensive analysis of the immediate and likely longer-term consequences of Brexit for the UK’s competition law regime and includes the competition and subsidy control provisions of the EU-UK Trade and Cooperation Agreement. It has been written to be of value to scholars and practitioners of competition law, whilst also providing a useful guide to readers with only limited understanding of competition rules. The book provides a detailed critical discussion of how Brexit impacts on five key aspects of competition policy in the UK: legislation, institutions and cooperation; antitrust rules that prohibit anti-competitive agreements and the abuse of a dominant position; private enforcement, in particular actions for damages; regulation of mergers and acquisitions; and State aid or subsidy control rules.
Author: Philip Booth Publisher: London Publishing Partnership ISBN: 025536735X Category : Political Science Languages : en Pages : 256
Book Description
Amidst the debates about ‘austerity’ a number of vital debates in public finance have been sidelined. Because the reductions in government spending – small though they have been so far- have been designed to reduce the government’s borrowing requirement, there has been little discussion of whether the size of the state should be reduced in order to facilitate long-run reductions in the burden of taxation. This book traces the history of the growth of the size of the state over the last 100 years whilst also making international comparisons. There is a particular focus on recent and projected future developments which shows that, though the total level of government spending has not decreased significantly in recent years, there has been a big redirection of spending from some areas to others. The authors then examine the evidence on the relationship between taxation and economic growth. As well as reviewing recent literature, they also undertake new modelling that higher taxes are detrimental for growth. In the final part of the book, the whole UK tax system is reconsidered in a proper economic framework. The UK has one of the world’s most complex tax systems and its incoherence has increased over the last five years. Sweeping reforms are proposed to the system which wold involve abolishing around 20 taxes and the development of a simple, predictable tax system based on principles that should gain wide acceptance.
Author: Rita de la Feria Publisher: Bloomsbury Publishing ISBN: 1847316565 Category : Law Languages : en Pages : 662
Book Description
The Court of Justice has been alluding to 'abuse and abusive practices' for more than thirty years, but for a long time the significance of these references has been unclear. Few lawyers examined the case law, and those who did doubted whether it had led to the development of a legal principle. Within the last few years there has been a radical change of attitude, largely due to the development by the Court of an abuse test and its application within the field of taxation. In this book, academics and practitioners from all over Europe discuss the development of the Court's approach to abuse of law across the whole spectrum of European Union law, analysing the case-law from the 1970s to the present day and exploring the consequences of the introduction of the newly designated 'principle of prohibition of abuse of law' for the development of the laws of the EU and those of the Member States.
Author: OECD
Author: OECD
Author: Andrea Biondi
Author: Oecd
Author: Helen Wong MBE
Author: International Monetary Fund. European Dept.
Author: Niklas Schmidt
Author: Barry Rodger
Author: Philip Booth
Author: Rita de la Feria
Author: Economic and Social Research Institute