Download or read book Operating Cooperative Programs written by Colorado. Department of Education and published by . This book was released on 1967 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Philosophical and Implementational Issues Related to Installing and Operating Cooperative Programs with Business and Industry written by Carol J. Spencer and published by . This book was released on 1988 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Co operative Compliance and the OECD s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Download or read book How to Start a Cooperative written by United States. Department of Agriculture. Economics, Statistics, and Cooperatives Service and published by . This book was released on 1979 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Technical Cooperation Programs Around the World written by United States. Foreign Operations Administration and published by . This book was released on 1954 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Point Four written by United States. Department of State and published by . This book was released on 1950 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cooperative Programs written by and published by . This book was released on 2013 with total page 2 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book South Asia Subregional Economic Cooperation Operational Plan 2016 2025 Update written by Asian Development Bank and published by Asian Development Bank. This book was released on 2020-02-01 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the changes in the South Asia Subregional Economic Cooperation (SASEC) Program's operational plan for the period 2016–2025. It outlines the updates on the supporting list of priority projects resulting from a rigorous vetting process. This involves defining SASEC transport and energy networks and identifying priority projects based on preparedness and their roles in filling network gaps. The result is a more reasonable estimate of funding needs to help meet the SASEC Program's goals of multimodal connectivity, energy market development, and increased intraregional and interregional trade.
Download or read book The U S Army s Report on International Cooperative Programs written by and published by . This book was released on 1998 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Co operative Compliance A Framework From Enhanced Relationship to Co operative Compliance written by OECD and published by OECD Publishing. This book was released on 2013-07-29 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Download or read book The Cooperative Approach in Rural Development written by Rita Mae Kelly and published by . This book was released on 1973 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Implementation of Cooperative Education Programs written by Northeastern University (Boston, Mass.). Cooperative Education Research Center and published by . This book was released on 1975 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Bringing Families Together written by E. Kim Coontz and published by . This book was released on 2003 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book One Sacred Effort written by Chad Brand and published by B&H Publishing Group. This book was released on 2006-05-01 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: The preamble of the original constitution of the Southern Baptist Convention describes the purpose of the SBC as “eliciting, combining, and directing the energies of the whole denomination in one sacred effort, for the propagation of the Gospel.” These words are not only historically significant; they convey the mission and purpose and distill the distinct facets of the SBC Cooperative Program. One Sacred Effort looks close at this unique and enduring ministry operation.
Download or read book Operation Cooperation written by Davis Douthit and published by . This book was released on 1969* with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
