Download or read book Introducing a General Anti Avoidance Rule GAAR written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-01-31 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax avoidance continues to attract attention globally with strong support for tax law reform at all levels. This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often considered by authorities to combat unacceptable tax avoidance practices. A GAAR is typically designed to strike down those otherwise lawful practices that are found to be carried out in a manner which undermines the intention of the tax law such as where a taxpayer has misused or abused that law. However, the objective of combating unacceptable tax avoidance can itself make the legal design of a GAAR complex. This is simply because the phrase “tax avoidance” means different things to different people. Whatever the form of a GAAR, it should give effect to a policy that seeks to strike down blatant, artificial or contrived arrangements which are tax driven. However, the GAAR should be designed and applied so as not to inhibit or impede ordinary commercial transactions. This Tax Law IMF Technical Note discusses and explores how drawing a line between those arrangements which should be caught by the GAAR is a matter of degree and can be delicate.

Download or read book Introducing an Advance Tax Ruling ATR Regime written by Mr.Christophe J Waerzeggers and published by International Monetary Fund. This book was released on 2016-05-31 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt: Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.

Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.

Download or read book International Tax Handbook written by and published by Bloomsbury Publishing. This book was released on 2015-01-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277

Download or read book Base Erosion Profit Shifting and Developing Countries written by Ernesto Crivelli and published by International Monetary Fund. This book was released on 2015-05-29 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS’). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance —and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced—and a significant one.

Download or read book GAARs a Key Element of Tax Systems in the Post BEPS Tax World written by Michael Lang and published by . This book was released on 2016 with total page 840 pages. Available in PDF, EPUB and Kindle. Book excerpt: General anti-avoidance rules (GAARs) have been a topic of great relevance in practice as well as in academia for decades. In a post-BEPS tax world, with national legislators introducing or tightening GAARs, and with the European Union and OECD suggesting implementation of such rules, the topic seems more important than ever. The aim of this book is to give tax policymakers, tax authorities, tax courts and tax practitioners an idea of the various understandings of and approaches towards tax avoidance in 39 countries.

Download or read book Public Finance and Parliamentary Constitutionalism written by Will Bateman and published by Cambridge University Press. This book was released on 2020-09-24 with total page 283 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explores financial aspects of constitutional government, focusing on central banking, sovereign borrowing, taxation and public expenditure.

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 World Economic Situation and Prospects 2014 written by United Nations and published by UN. This book was released on 2014-01-15 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The World Economic Situation and Prospects (WESP) is the definitive report of the United Nations on the state of the world economy. One of the most highly anticipated economic reports from the United Nations, it is jointly produced by the Department of Economic and Social Affairs, the United Nations Conference on Trade and Development and the five United Nations Regional Commissions.

Download or read book Tax Treaties Between Developed and Developing Countries written by United Nations. Department of Economic and Social Affairs and published by New York : United Nations. This book was released on 1976 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part one : report of the Ad Hoc Group of Experts on tax treaties between developed and developing countries on its sixth meeting. Part two : issues relating to tax treaties between developed and developing countries : report of the Secretary-General to the Ad Hoc Group of Experts.

Download or read book Tax Challenges Arising from Digitalisation Interim Report 2018 written by Collectif and published by OECD. This book was released on 2018-05-29 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Tax Challenges Arising from Digitalisation Interim Report 2018 Inclusive Framework on BEPS written by OECD and published by OECD Publishing. This book was released on 2018-03-16 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy.

Download or read book Peter Norton s Introduction to Computers written by Peter Norton and published by Simon & Schuster Books For Young Readers. This book was released on 1995 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: Peter Norton is a pioneering software developer and author. Norton's desktop for windows, utilities, backup, antivirus, and other utility programs are installed on millions of PCs worldwide. His inside the IBM PC and DOS guide have helped millions of people understand computers from the inside out. Peter Norton's introduction to computers incorporates features not found in other introductory programs. Among these are the following: Focus on the business-computing environment for the 1990s and beyond, avoiding the standard 'MIS approach.': A 'glass-box' rather than the typical 'black-box' view of computers-encouraging students to explore the computer from the inside out.

Download or read book Essays on Values and Practical Rationality written by António Marques and published by . This book was released on 2017 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: The essays presented here are the outcome of research carried out by members of IFILNOVA (Institute for Philosophy of New University of Lisbon) in 2016. The IFILNOVA Permanent Seminar seeks to show how values are relevant to humans (both socially and individually). This seminar is the 'place' where different research will converge towards a unified viewpoint. This includes the discussion of the following questions: What is the philosophical contribution to current affairs and decisions that depend crucially on values? Can philosophy make a difference, namely by bringing practical reason to bear on these affairs and decision? And how to do it? Which are our scientific 'allies' in this enterprise; psychology, communication sciences, even sociology and history? This volume shows the connection between practical rationality and values and covers the dimensions ethics, aesthetics and politics.

Download or read book A Tax System for New Zealand s Future written by Centre for Accounting, Governance and Taxation Research Tax Working Group and published by . This book was released on 2010 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Simon s Taxes written by John Allsebrook Simon Simon (1st viscount) and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: