Download or read book Explanatory Report on the Convention on Mutual Administrative Assistance in Tax Matters written by Council of Europe and published by Council of Europe. This book was released on 1989-01-01 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: Convention prepared jointly by the Council of Europe and the Organisation for Economic Co-operation and Development

Download or read book Explanatory Report on the Convention on Mutual Administrative Assistance in Tax Matters written by Council of Europe and published by . This book was released on 1989 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the text of the explanatory report prepared by the committee of experts and transmitted to the Committee of Ministers of the Council of Europe and the Council of OECD, as amended by the CDCJ and approved by OECD's Committee on Fiscal Affairs.

Download or read book The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol written by OECD and published by OECD Publishing. This book was released on 2011-06-01 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

Download or read book The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition written by OECD and published by OECD Publishing. This book was released on 2008-02-29 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries.

Download or read book Protocol Amending Multilateral Convention on Mutual Administrative Assistance in Tax Matters written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 2014 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Explanation of Proposed Convention on Mutual Administrative Assistance in Tax Matters written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1990 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Exchange of Information in the EU written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.

Download or read book Tax Evasion and the Law written by Sam Bourton and published by Taylor & Francis. This book was released on 2024-06-18 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.

Download or read book International Tax Cooperation written by Luzius U. Cavelti and published by Stämpfli Verlag. This book was released on 2016-10-27 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?

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.

Download or read book Community Interests Across International Law written by Eyal Benvenisti and published by Oxford University Press. This book was released on 2018-05-16 with total page 570 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the extent to which contemporary international law expects states to take into account the interests of others - namely third states or their citizens - when they form and implement their policies, negotiate agreements, and generally conduct their relations with other states. It systematically considers the various manifestations of what has been described as 'community interests' in many areas regulated by international law and observes how the law has evolved from a legal system based on more or less specific consent and aimed at promoting particular interests of states, to one that is more generally oriented towards collectively protecting common interests and values. Through essays by experts in the field, this book explores topics such as the sources of international law and the institutional aspects of developing the law and covers a range of areas within the law.

Download or read book Money Laundering written by Guy Stessens and published by Cambridge University Press. This book was released on 2000-08-31 with total page 491 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book gives a broad analysis of the legal issues raised by the international fight against money laundering. It offers an extensive comparative research of the criminal and preventive law aspects from an international perspective. Stessens portrays money laundering as a new criminal trend threatening both national and international societies which must be addressed multilaterally through banking practice, international conventions and human rights. Most of this volume is devoted to specific legal problems that spring from the international nature of the money laundering phenomenon. It contains a most detailed overview on the rules and practices of international co-operation in the fight against money laundering. The publication gives a thorough examination of the exchange of information, lifting banking secrecy, and seizing and confiscating assets, as well as the jurisdictional questions that inevitably arise in this context. The result is a rich and detailed study of international and comparative law.

Download or read book Beneficial Ownership in International Taxation written by Kuźniacki, Błażej and published by Edward Elgar Publishing. This book was released on 2022-08-12 with total page 385 pages. Available in PDF, EPUB and Kindle. Book excerpt: This authoritative book provides a structural, global view of evolving judicial and doctrinal trends in the understanding of beneficial ownership in international taxation. Błażej Kuźniacki presents a route towards an international autonomous meaning of beneficial ownership, while also offering a comprehensive explanation of the divergent understandings and tax policy arguments underpinning its continuing ambiguity.

Download or read book Offshore Tax Evasion written by United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations and published by . This book was released on 2014 with total page 1022 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book OECD G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties Action 15 2015 Final Report written by OECD and published by OECD Publishing. This book was released on 2015-10-05 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 15.

Download or read book OECD G20 Base Erosion and Profit Shifting Project Developing a Multilateral Instrument to Modify Bilateral Tax Treaties written by OECD and published by OECD Publishing. This book was released on 2014-09-16 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Produced by the OECD/G20 Base Erosion and Profit Shifting Project, this report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties.

Download or read book ReNEUAL Model Rules on EU Administrative Procedure written by Paul Craig and published by Oxford University Press. This book was released on 2017-06-16 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Research Network on EU Administrative Law (ReNEUAL) was established in 2009 and now comprises well over one hundred scholars and practitioners active in the field of EU and comparative public law. The aim of the network is to contribute to the development of a legal framework in which the constitutional values of the EU can be embedded in the exercise of public authority. Drafted by four working groups addressing the main aspects of EU administrative procedure, the ReNEUAL Model Rules offer a toolkit for European and domestic authorities seeking to regulate administrative action, reinforcing general principles of EU law and identifying, on the basis of comparative research, best practices in different specific policies of the EU. The book includes an extended introduction chapter, followed by the Model Rules, which are organised into six parts. Part I addresses general issues concerning the scope of the Model Rules and their relation to existing rules in EU legislation and Member State law; Part II is concerned with rulemaking by EU institutions, bodies, offices, and agencies; Part III focuses on single case decision-making by EU institutions, bodies, offices, and agencies; Part IV addresses contracts of EU institutions, bodies, offices, and agencies; Part V discusses mutual assistance between administrations; and Part VI addresses inter-administrative information management.