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 Tax Treatment of Earnings of Cooperatives written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1960 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considers H.R. 7875, providing for taxation of dividends to patrons of cooperatives. Reviews special treatment cooperatives enjoy as Federal tax-exempt institutions.

Download or read book Income Tax Treatment of Cooperatives Handling of losses written by Donald A. Frederick and published by . This book was released on 1993 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Tax Exemption of Cooperatives written by Robert Trescott Patterson and published by New York : Published for Claremont Men's College, Claremont, Calif. [by] University Publishers [1961]. This book was released on 1961 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cooperatives and Taxes written by Cooperative League of the U.S.A. and published by . This book was released on 1960 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Cooperative Taxation written by and published by . This book was released on 1982 with total page 10 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax Treatment of Cooperatives Distribution retains redemptions and patrons taxation written by Donald A. Frederick and published by . This book was released on 1993 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Exemption Farmers Cooperatives written by United States. Congress. Senate. Committee on Agriculture and Forestry and published by . This book was released on 1932 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book How the Revenue Act of 1962 Affects Farmer Cooperatives written by Raymond John Mischler and published by . This book was released on 1962 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Recent Federal Income Tax Changes Affecting Farmer Cooperatives written by George Joseph Waas and published by . This book was released on 1954 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Federal Income Taxation of Cooperative Associations and Their Patrons written by Paul E. Hanchett and published by . This book was released on 1946 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax Treatment of Cooperatives Internal Revenue Code section 521 written by Donald A. Frederick and published by . This book was released on 1993 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Touche Ross Guide to Taxation for Cooperatives written by and published by Prentice Hall. This book was released on 1984 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Summary of Cooperative Cases written by United States. Farmer Cooperative Service and published by . This book was released on 1950 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Measuring the Economic Impact of Cooperatives in Minnesota written by Joe Folsom and published by . This book was released on 2003 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Information written by United States. Farmer Cooperative Service and published by . This book was released on with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Income Tax Treatment of Cooperatives written by Donald A. Frederick and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: