Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Download or read book Public Management Occasional Papers Co operative Approaches to Regulation No 18 written by OECD and published by OECD Publishing. This book was released on 1997-09-09 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contains case studies on different strategies of public/private co-operation from Canada, the Netherlands, the United Kingdom and the United States.
Download or read book The Cooperative Approach to Crafts written by and published by . This book was released on 1985 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Mutual and Co operative Approaches to Delivering Local Services written by Great Britain: Parliament: House of Commons: Communities and Local Government Committee and published by The Stationery Office. This book was released on 2012-12-06 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report finds that efforts by the Cabinet Office to promote the development of employee owned cooperatives must be married more effectively to the work of DCLG to deliver localism reforms before mutual models of local service delivery can flourish. In its report, the CLG Committee concludes that a number of significant barriers must be removed. Advice - Government and local government itself should provide "off-the-shelf" models and guidance to reduce confusion and risks that deter local authorities currently from considering using mutual or co-operative models for service delivery. Leadership - co-ordination between the Government's Mutuals Support Programme, the DCLG and the Local Government Association must be improved to gather and disseminate evidence on the operation of mutuals and co-operatives in delivering local services. Financing - Government must do more to inform and educate financial institutions about lending to mutuals and co-operatives and it must examine tax support for mutuals and co-operatives. Accountability - all new organisations must remain accountable to the local Council (usually through a contract) and be transparent in their operations. Through commissioning and oversight processes authorities must prevent services from fragmenting and protect the operation and ownership of local public assets. Procurement - rules must be drafted to confer maximum flexibility in tendering for services so that mutuals and co-operatives can compete fairly with large companies and in-house providers.
Download or read book Co operative Approaches to Sustainable Agriculture written by OECD and published by OECD Publishing. This book was released on 1998-04-03 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study looks at the recent development of landcare groups in Australia, Canada, the Netherlands and New Zealand. It also identifies the conditions under which such groups seem to work most effectively, and the types of issues for which they are best suited.
Download or read book Cooperative Approach to Crafts written by Gerald E. Ely and published by . This book was released on 1978 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Environmental Contracts Comparative Approaches to Regulatory Innovation in the United States and Europe written by Eric W. Orts and published by Kluwer Law International B.V.. This book was released on 2001-03-20 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental regulation has come of age in recent decades as the blunt methods of command-and-control have been subjected to trenchant criticism from both economists and lawyers in the United States and Europe. As a result of this intellectual development, as well as continuing and increasing severity of environmental problems, there is a need for fresh thinking about regulatory methods that are rational from both economic and legal points of view. This book focuses on the viability of one particular regulatory innovation--the use of agreements or contracts for environmental regulation--as it has been practised in the United States and Europe. The various contributions explore the general idea that certain kinds of environmental problems may best be addressed through contracts among interested parties, including representatives of various levels of government, business, local community and employment representatives, and public interest groups. The parties get together to discuss a particular problem and then agree to an agreement or contract designed to address key issues and interests. At least in some situations, this approach may yield greater flexibility, stronger commitment, and more creative outcomes than traditional command-and-control regulation. Experiments in the use of environmental contracts have begun on both sides of the Atlantic, a fact which makes the comparative study offered here especially timely and valuable.
Download or read book Improving Water Quality Through a Cooperative Approach to Industrial Pretreatment Regulation written by Michele Moss and published by . This book was released on 1998 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Oxford Handbook of Comparative Environmental Law written by Emma Lees and published by Oxford University Press. This book was released on 2019-05-06 with total page 1296 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Handbook is the first comprehensive account of comparative environmental law. It examines in detail the methodological foundations of the discipline as well as the substance of environmental law across countries from four vantage points: country studies from all continents, responses to common problems (including air pollution, water management, nature conservation, genetically modified organisms, climate change and energy, chemicals, waste), foundational components of environmental law systems (including principles, property rights, administrative and judicial organisation, command-and-control regulation, market mechanisms, informational techniques and liability mechanisms), and common interactions of environmental protection with the broader public, private, and criminal law contexts. The volume brings together the foremost authorities in this field from around the world to provide a concise, self-contained, and technically rigorous account of environmental law as a single overall system.
Download or read book Technologies for Supporting Reasoning Communities and Collaborative Decision Making Cooperative Approaches written by Yearwood, John and published by IGI Global. This book was released on 2010-10-31 with total page 498 pages. Available in PDF, EPUB and Kindle. Book excerpt: The information age has enabled unprecedented levels of data to be collected and stored. At the same time, society and organizations have become increasingly complex. Consequently, decisions in many facets have become increasingly complex but have the potential to be better informed. Technologies for Supporting Reasoning Communities and Collaborative Decision Making: Cooperative Approaches includes chapters from diverse fields of enquiry including decision science, political science, argumentation, knowledge management, cognitive psychology and business intelligence. Each chapter illustrates a perspective on group reasoning that ultimately aims to lead to a greater understanding of reasoning communities and inform technological developments.
Download or read book APEC OECD Co operative Initiative on Regulatory Reform Proceedings of the Fourth APEC OECD Workshop on Regulatory Reform Vancouver Canada October 2003 written by OECD and published by OECD Publishing. This book was released on 2008-07-31 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: This series of publications presents studies on regulatory reform in the Asia-Pacific area resulting from the Asia-Pacific Economic Co-operation (APEC)-OECD Co-operative Initiative on Regulatory Reform. Most of the documents are conference proceedings, with each proceeding including a summary of the discussions and the papers presented. Some of the papers presented are country-specific and others are issue-specific.Less.
Download or read book Making Law Work written by Mattias Burell and published by Cornell University Press. This book was released on 2011-04-30 with total page 434 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Multidisciplinary Approaches to Mitigating Fisheries Bycatch written by Rebecca Lent and published by Frontiers Media SA. This book was released on 2022-04-29 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Cooperative Approach to Crafts written by William R. Seymour and published by . This book was released on 1972 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International and national regulatory strategies to counter food fraud written by Roberts, M.T., Viinikainen, T., Bullon, C. and published by Food & Agriculture Org.. This book was released on 2022-04-05 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Food fraud has beset governments for centuries, and the legal responses to it have been uniquely suited to the sensibilities of the time. This publication follows the concept of food fraud described to occur when a fraudster intentionally deceives a customer about the quality and/or contents of the foods they wish to purchase, and such act is done to obtain an undue advantage, most often economic, for the fraudster. The vastness and complexity of food fraud, and the versatility in regulatory approaches can challenge national governments in their attempts to develop a coherent, focused approach to food fraud. To respond to this challenge, this paper introduces the available international regulatory guidance and the potential legal strategies at the national and regional level. It identifies and analyses some of the regulatory approaches to food fraud that countries have chosen and pays attention to the role of the private sector in food fraud regulation.
Download or read book Reinventing Environmental Regulation written by Alfred A. Professor Marcus and published by Routledge. This book was released on 2010-09-30 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Project XL (eXcellence and Leadership) was the flagship effort by the Clinton administration for 'cleaner, cheaper, and smarter' regulation. Under Project XL, business promised better performance in exchange for a regulatory approach focused more on results than means, with the Environmental Protection Agency (EPA) measuring pollution reduction across rather than at individual sources within a facility. Reinventing Environmental Regulation is a compelling account of the breakdown in negotiations to implement Project XL at a tape manufacturing plant of 3M, a company widely recognized as environmentally progressive. Marcus, Geffen, and Sexton discuss the conflicting goals of participants, the influences of personality and organizational culture, and complications caused by changes in 3M‘s external business environment. They compare the 3M case with EPA negotiations involving Intel, Merck, and Weyerhaeuser, finding similarly contentious, though less fatal disagreements about the meaning of 'superior environmental performance.' In common with other recent proposals, Project XL emphasized cooperative, flexible regulatory approaches. Reinventing Environmental Regulation demonstrates the difficulty of putting these appealing ideas into practice, while offering encouragement for continued innovations.
Download or read book Review of International Regulatory Co operation of the United Kingdom written by OECD and published by OECD Publishing. This book was released on 2020-05-04 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: International regulatory co-operation (IRC) provides an opportunity for countries to consider the impacts of their regulations beyond their borders, to expand the evidence for decision-making, to learn from the experience of their peers and to develop concerted approaches to challenges that transcend borders. This review documents the context of IRC policies and practices in the United Kingdom.
