Download or read book Sri Lanka Treaties and Tax Information Exchange Agreements written by U. S. Department U.S. Department of the Treasury and published by CreateSpace. This book was released on 2014-11-07 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a Technical Explanation of the Convention between the Government of the United States of America and the Government of the Democratic Socialist Republic of Sri Lanka for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income Signed at Colombo March 14, 1985 (the "Convention"). The Convention was amended by a Protocol signed on September 20, 2002 (the "Protocol"), which was accompanied by an explanatory Exchange of Notes (the "Notes"). Negotiations with respect to the Protocol took into account the U.S. Treasury Department's current tax treaty policy and the U.S. Treasury Department's Model Income Tax Convention published September 20, 1996 (the "U.S. Model"). Negotiations also took into account the Model Income Tax Convention on Income and on Capital, published by the Organization for Economic Cooperation and Development (the "OECD Model"), the United Nations Model Double Taxation Convention Between Developed and Developing Countries (the "UN Model"), and recent tax treaties concluded by both countries. The Technical Explanation is an official guide to the Convention. It reflects the policies behind particular Convention provisions, as well as understandings reached with respect to the application and interpretation of the Convention.
Download or read book Tax Information Exchange Agreements TIEA s written by P. Koedood and published by . This book was released on 2011 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Download or read book Tax Treaties written by United States and published by . This book was released on 2004 with total page 2188 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Development A Comparative Study written by Karen B. Brown and published by Springer. This book was released on 2017-01-16 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
Download or read book The Effect of Treaties on Foreign Direct Investment written by Karl P Sauvant and published by Oxford University Press. This book was released on 2009-03-27 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.
Download or read book Guidance Note Use of Political Economy Analysis for ADB Operations written by Asian Development Bank and published by Asian Development Bank. This book was released on 2013-06-01 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Political economy analysis facilitates understanding on how incentives, institutions, and ideas shape political action and development outcomes in ADB’s developing member countries (DMCs). These factors can inform assessments of feasibility of policy reform and institutional change, the contribution that ADB and other development partners can realistically make, and the risks involved. A political economy analysis can, therefore, strengthen the design of more effective support, leading to better development results. While important for all DMCs, political economy considerations especially matter in DMCs with fragile and conflict-affected situations. This guidance note develops a definition and parameters for political economy analysis to ensure consistency; and to guide country, sector, and project teams in analysis. It provides ADB staff with guidance on how political economy analysis can be used to inform the design and implementation of ADB operations for more feasible and sustainable development outcomes.
Download or read book Fast Track Tax Reform written by Asian Development Bank and published by Asian Development Bank. This book was released on 2017-10-01 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economy of Maldives faced two very challenging episodes traced to the 2004 tsunami and the 2008-2009 global financial crisis. To develop alternative sources of funding and to improve services delivery, the government, with the help of partners like the Asian Development Bank and others, succeeded in transforming the country's revenue system into a modern, e-enabled system for effective tax collection and development of a broader tax base. Find out more about Maldives' fast-track approach to tax reforms which can serve as a guide for other developing countries.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Mauritius 2013 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 reviews of Mauritius, now incorporating Phase 2 ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Seychelles 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the Seychelles’ legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews India 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for India, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Download or read book Deepening Economic Cooperation between India and Sri Lanka written by Indra Nath Mukherji and published by Asian Development Bank. This book was released on 2013-09-01 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the performance and impact of the India–Sri Lanka free trade agreement over the past decade and suggests the way forward. India became an important source of imports for Sri Lanka immediately after the implementation of the free trade agreement. Bilateral trade between the countries increased steadily thereafter, with Sri Lankan commodities finding a large market in India. The composition of trade also changed with an increased number of new goods being traded. The book computes indices and suggests scope for deepening economic cooperation between the two countries by pruning the negative lists for trade in goods, identifying potential investment, and suggesting policies for expanding cooperation in services.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Luxembourg 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 143 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Download or read book The Japanese Tax Treaty T Doc 108 14 and the Sri Lanka Tax Protocol T Doc 108 9 written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 2004 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Taxation of Foreign Related Transactions written by Rufus von Thülen Rhoades and published by . This book was released on 1992 with total page 1140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Maldives 2022 Second Round Phase 1 Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2022-11-09 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the 2022 Second Round Peer Review on the Exchange of Information on Request for the Maldives. It refers to Phase 1 only (Legal and Regulatory Framework).
Download or read book Tax Notes International written by and published by . This book was released on 2003 with total page 1280 pages. Available in PDF, EPUB and Kindle. Book excerpt:
