Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Trinidad and Tobago Stage 2 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2022-09-13 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Trinidad and Tobago.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective MAP Peer Review Report Trinidad and Tobago Stage 1 Inclusive Framework on BEPS Action 14 written by OECD and published by OECD Publishing. This book was released on 2021-02-16 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
Download or read book Making Dispute Resolution More Effective MAP Peer Review Report Trinidad and Tobago Stage 2 written by Oecd and published by . This book was released on 2022-09-22 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Towards Global Tax Co operation Progress in Identifying and Eliminating Harmful Tax Practices written by OECD and published by OECD Publishing. This book was released on 2001-04-02 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Download or read book Trade and Development Report 2018 written by UNCTAD and published by United Nations. This book was released on 2019-01-16 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: This flagship publication examines different aspects of the nature and role of international trade in the era of hyperglobalization and considers related policy challenges that will need to be addressed if trade is to contribute to a more stable and inclusive global economic order. Research provides authoritative data and analysis on trade, investment, finance and technology. UNCTAD offers solutions to the major challenges facing developing countries, particularly the poorest and most vulnerable nations. Beyond tailored analysis and policy recommendations, UNCTAD research also generates global standards that govern responsible sovereign lending and borrowing, investment, entrepreneurship, competition and consumer protection and trade rules.
Download or read book Action Plan on Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-07-19 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Download or read book Mongolia s Economic Prospects written by Matthias Helble and published by Asian Development Bank. This book was released on 2020-06-01 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines Mongolia’s recent economic development and outlines reforms that would help the country take advantage of its many opportunities. Mongolia is rich in natural resources and, although landlocked, is well-placed to boost trade with its two giant neighbors. The country needs to diversify its economy beyond mining, enhance economic stability, and increase employment. To maximize Mongolia’s potential the government can improve macroeconomic management, enhance the skill base, and provide hard and soft infrastructure to promote trade and efficient logistics. Governance and institutional reforms are also crucial. The government will need to continue to drive reforms so that they are well implemented and deliver the intended change.
Download or read book World Investment Report written by United Nations and published by . This book was released on 1996 with total page 1595 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book World Development Report 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-19 with total page 511 pages. Available in PDF, EPUB and Kindle. Book excerpt: Global value chains (GVCs) powered the surge of international trade after 1990 and now account for almost half of all trade. This shift enabled an unprecedented economic convergence: poor countries grew rapidly and began to catch up with richer countries. Since the 2008 global financial crisis, however, the growth of trade has been sluggish and the expansion of GVCs has stalled. Meanwhile, serious threats have emerged to the model of trade-led growth. New technologies could draw production closer to the consumer and reduce the demand for labor. And trade conflicts among large countries could lead to a retrenchment or a segmentation of GVCs. World Development Report 2020: Trading for Development in the Age of Global Value Chains examines whether there is still a path to development through GVCs and trade. It concludes that technological change is, at this stage, more a boon than a curse. GVCs can continue to boost growth, create better jobs, and reduce poverty provided that developing countries implement deeper reforms to promote GVC participation; industrial countries pursue open, predictable policies; and all countries revive multilateral cooperation.
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Download or read book Trust Accountability and Purpose written by Justin O'Brien and published by Cambridge University Press. This book was released on 2019-08-15 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: The collapse of trust can be found across all of our institutions but most of all in finance. This Element seeks to answer an existential question: how to rebuild trust in distrusting times? Integrity, responsibility and accountability must be embedded into corporate mission statements, values and codes of conduct. Through organisational and regulatory design across five interlocking themes - legal, regulatory, managerial, ethical and social. What is required is substantive rather than technical compliance; warranted rather than stated commitment to high ethical standards; effective deterrence strategies; enhanced accountability; and a shared commitment to risk within negotiated, binding and enforceable parameters.
Download or read book Policy Innovations for Transformative Change written by Katja Hujo and published by UN. This book was released on 2016 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2030 Agenda for Sustainable Development and the Sustainable Development Goals are a global commitment to "transforming our world" and eradicating poverty in all its forms everywhere. The challenge now is to put this vision into action. Policy Innovations for Transformative Change, the UNRISD 2016 Flagship Report, helps unpack the complexities of the 2030 Sustainable Development Agenda in a unique way: by focusing on the innovations and pathways to policy change, and analysing which policies and practices will lead to social, economic and ecological justice. Drawing on numerous policy innovations from the South, the report goes beyond buzzwords and brings to the development community a definition of transformation which can be used as a benchmark for policy making toward the 2030 Agenda, intended to "leave no one behind". Bringing together five years of UNRISD research across six areas--social policy, care policy, social and solidarity economy, eco-social policy, domestic resource mobilization, and politics and governance--the report explores what transformative change really means for societies and individuals.
Download or read book World Economic and Social Survey 2018 written by United Nations Publications and published by . This book was released on 2018-10-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the advances in frontier technologies including automation, robotics, renewable energy technologies, electric vehicles, biotechnologies and artificial intelligence and analyzes their economic, social and environmental impact. These technologies present immense potentials for the 2030 Agenda, fostering growth, prosperity and environmental sustainability. They also pose significant risks of unemployment, underemployment and rising income and wealth inequality and raise new ethical and moral concerns. The Survey identifies policy measures at national levels with the capacity to both maximize the potential of these technologies and mitigate their risks, thereby striking a balance among economic efficiency, equity and ethical considerations
Download or read book Profit Shifting and Tax Base Erosion written by Danuše Nerudová and published by Springer. This book was released on 2022-07-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of current techniques for profit shifting and tax base erosion in the area of corporate taxation and measurement. Firstly, it explains the relevance of the issue at hand – profit shifting and base erosion in the context of the 21st century. In turn, the book provides a comprehensive analysis of available techniques for the identification and measurement of profit shifting and base erosion, which adopt both the macro and micro perspective. It also provides examples from selected post-communist countries now in the EU, including the Czech Republic, Poland and Hungary. Concrete recommendations for economic policy round out the coverage.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Mandatory Disclosure Rules Action 12 2015 Final Report written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2015-10-20 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 12.
