Download or read book Taxation of Co operatives Canadian Public Policy written by Co-operative College of Canada and published by Saskatoon : Co-operative College of Canada. This book was released on 1982 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: This paper summarizes the history of the taxation of cooperatives and examines the evolution of public policy about co-operatives in Canada.
Download or read book The Co operative Movement and Taxation written by Douglas Arthur Holland and published by . This book was released on 1981 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Cooperative Movement and Taxation written by Douglas Arthur Holland and published by . This book was released on 1996 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Income Taxation of Canadian Co operatives written by Douglas Arthur Holland and published by . This book was released on 1981 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Brief to the Minister of Finance Concerning Certain Proposals of the Carter Royal Commission on Taxation Presented on Behalf of Co operative Organizations in Canada written by Cooperative Union of Canada and published by . This book was released on 1967 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxation of Canadian Co operatives written by Daniel Ish and published by . This book was released on 1975 with total page 60 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 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 Income War Tax Act written by Canada and published by . This book was released on 1942 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The New Mutualism in Public Policy written by Johnston Birchall and published by Routledge. This book was released on 2002-09-10 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: Mutuality has become a topic of debate recently for a whole range of academics and social commentators. The 'demutualisation' of banks and building societies has been partnered by the idea of a 'new mutualism' , forming a set of social values and beliefs, and this collection looks at the manifestations of these trends and the implications for the future.
Download or read book Legal Phases of Cooperative Associations written by Lyman Spaulding Hulbert and published by . This book was released on 1929 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Capital Formation in Co operatives written by Canadian Association for Studies in Co-operation. Meetings and published by Saskatoon : s.n.. This book was released on 1989 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Co op Alternative written by Evert A. Lindquist and published by Institute of Public Administration of Canada. This book was released on 2001 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation and Gender Equity written by Caren Grown and published by IDRC. This book was released on 2010 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.
Download or read book Co operative Tax Compliance written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2016-05-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention.
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
