Download or read book The OECD s project on harmful tax practices the 2004 progress report written by and published by . This book was released on 2004 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: After an introduction (part I), part II of the report focuses on the progress made in the work as it relates to OECD member countries. Part III describes the considerable progress that has been made in achieving a co-operative process with those countries and jurisdictions outside the OECD that have made commitments to transparency and effective exchange of information. Part IV describes a framework for the co-ordinated application of defensive measures to address harmful tax practices. Part V describes future work.
Download or read book The OECD s Project on Harmful Tax Practices The 2001 Progress Report written by OECD and published by OECD Publishing. This book was released on 2002-01-18 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
Download or read book The OECD s Project on Harmful Tax Practices The 2001 Progress Report written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 OECD G20 Base Erosion and Profit Shifting Project Harmful Tax Practices 2017 Progress Report on Preferential Regimes Inclusive Framework on BEPS Action 5 written by OECD and published by OECD Publishing. This book was released on 2017-10-16 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Harmful Tax Practices 2018 Progress Report on Preferential Regimes Inclusive Framework on BEPS Action 5 written by OECD and published by OECD Publishing. This book was released on 2019-01-29 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...
Download or read book OECD G20 Base Erosion and Profit Shifting Project Countering Harmful Tax Practices More Effectively Taking into Account Transparency and Substance written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report on preferential tax regimes sets out the progress made to date in the context of the OECD/G20 Base Erosion and Profit Shifting Project.
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 Countering Harmful Tax Practices More Effectively Taking Into Account Transparency and Substance written by Oecd and published by OCDE. This book was released on 2014-09-16 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
Download or read book Harmful Tax Practices 2017 Progress Report on Preferential Regimes written by ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT. and published by . This book was released on 2017-11-07 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards that all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and contains the results of the review of all Inclusive Framework members' preferential tax regimes that have been identified. The results are reported as at October 2017. The report also contains guidance on preferential tax regimes, including timelines for amending regimes, how certain features of preferential regimes will be monitored, and guidance on the requirement that jurisdictions offering preferential regimes must require substantial activities to be undertaken in the regime.
Download or read book Harmful Tax Practices written by Oecd and published by . This book was released on 2019-01-29 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members' preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Harmful Tax Practices Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS Action 5 written by OECD and published by OECD Publishing. This book was released on 2017-12-04 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard.
Download or read book OECD G20 Base Erosion and Profit Shifting Project Harmful Tax Practices 2020 Peer Review Reports on the Exchange of Information on Tax Rulings Inclusive Framework on BEPS Action 5 written by OECD and published by OECD Publishing. This book was released on 2021-12-14 with total page 445 pages. Available in PDF, EPUB and Kindle. Book excerpt: BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns.
Download or read book Countering Harmful Tax Practices More Effectively Taking Into Account Transparency and Substance Action 5 2015 Final Report written by OCDE, and published by OCDE. This book was released on 2015-10-12 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the nexus approach which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
Download or read book The Legacy of the OECD s Harmful Tax Practices Initiative written by Justin Dabner and published by . This book was released on 2015 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 1998, the OECD issued a report announcing an initiative to eradicate harmful tax practices world wide. Non-OECD states with preferential tax regimes were labelled tax havens and the focus of the report soon became these countries.The tax havens' primary response has been to point to the absence of a level playing field. As a result, the OECD's initiative evolved to focus on the need for tax regime transparency and international information exchange agreements.This placed the initiative in accord with other international initiatives directed to similar ends. Faced with overwhelming international pressure, all but five of the tax havens have committed to co-operate. The critical issue now is as to how the principles of transparency and information exchange will be embraced.This paper argues that a proper balance between the rights of nations and of taxpayers must be maintained. This proposition is illustrated by reference to the relationship between Australia and the tax haven Vanuatu. A way forward for these two countries that acknowledges the commercial value of the information sought by Australia and contains protections for taxpayers is outlined. This proposal could serve as a blueprint for the implementation of tax havens' commitments to the OECD.
Download or read book OECD G20 Base Erosion and Profit Shifting Project written by OECD. Publishing and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Preferential regimes continue to be a key pressure area in international taxation. The OECD's 2013 BEPS report recognises that these need to be dealt with more effectively and the work of the Forum on Harmful Tax Practices (FHTP) needs to be refocused with an emphasis on substance and transparency. This is an interim report that sets out the progress made to date.
Download or read book International Tax Evasion in the Global Information Age written by David S. Kerzner and published by Springer. This book was released on 2016-11-21 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
