Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Salt and the Colombian State written by Joshua M. Rosenthal and published by University of Pittsburgh Pre. This book was released on 2014-08-23 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: In republican Colombia, salt became an important source of revenue not just to individuals, but to the state, which levied taxes on it and in some cases controlled and profited from its production. The salt trade consistently accounted for roughly 10 percent of government income. In the town of La Salina de Chita, in Boyaca province, thermal springs offered vast amounts of salt, and its procurement and distribution was placed under the jurisdiction of the Ministry of Finance. Focusing his study on La Salina, Joshua M. Rosenthal presents a fascinating glimpse into the workings of the early Colombian state, its institutions, and their interactions with local citizens during this formative period. Although historians have cited the state's weakness and, in many cases, its absence in local affairs, Rosenthal counters these assumptions by documenting the primary role the state held in administering contracts, inspections, land rights, labor, and trade in La Salina, contending that this was not an isolated incident. He also uncovers the frequent interaction between the state and local residents, who used the state's liberal rhetoric to gain personal economic advantage. Seen through the lens of the administration of La Salina's saltworks, Rosenthal provides a firsthand account of the role of local institutions and fiscal management in the larger process of state building. His study offers new perspectives on the complex network of republican Colombia's political culture and its involvement in provincial life across the nation.
Download or read book The Taxation of Income from Business and Capital in Colombia written by Charles E. McLure and published by Fiscal Reform in the Developin. This book was released on 1990 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Over the years Colombian tax officials have received the benefit of first-class advice of leading foreign scholars. In return, these scholars--and indeed everyone concerned with development policy--have gained a great deal both from the unusual willingness of Colombians to consider new ideas in detail and then, after full public discussion, drawing on the work of these experts to design a 'made-in-Colombia' solution. "[The book's] most important contribution, however, is undoubtedly with respect to consumption taxes. No one, anywhere, has thought through with such care just how the so-called 'simplified alternative tax' (essentially a direct personal consumption tax combined with a cash-flow corporate tax) might work in the real world. Since such taxes are increasingly being considered--if not adopted--all over the world, in developing and developed countries alike, for this reason alone this book should be high on the reading list of all those concerned with the design and implementation of efficient and equitable direct tax systems."--From the Foreword by Richard M. Bird
Download or read book Tax Expenditures in OECD Countries written by OECD and published by OECD Publishing. This book was released on 2010-01-05 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Download or read book Preventing the Artificial Avoidance of Permanent Establishment Status written by OCDE, and published by OCDE. This book was released on 2015-10-22 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.
Download or read book Taxation in Colombia written by Harvard Law School. International Program in Taxation and published by . This book was released on 1964 with total page 644 pages. Available in PDF, EPUB and Kindle. Book excerpt: Primarily the work of the staff, the following former staff members, and correspondent : George Jackson Eder, John C. Chommie, and Hector Julio Becerra.
Download or read book Consumption Tax Trends 2020 VAT GST and Excise Rates Trends and Policy Issues written by OECD and published by OECD Publishing. This book was released on 2020-12-03 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consumption Tax Trends provides information on Value Added Taxes/Goods and Services Taxes (VAT/GST) and excise duty rates in OECD member countries. It also contains information about international aspects of VAT/GST developments and the efficiency of this tax. It describes a range of other consumption taxation provisions on tobacco, alcoholic beverages, motor vehicles and aviation fuels.
Download or read book Self employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Crypto Assets written by Niklas Schmidt and published by Kluwer Law International B.V.. This book was released on 2020-11-27 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of crypto assets has required taxation authorities worldwide to develop unprecedented policies and compelled tax lawyers to apply existing laws in new ways. This book – the only one to focus solely on the taxation of crypto assets – provides a detailed country-by-country analysis of how the tax law of thirty-nine countries may apply to this rapidly developing area, including different use cases and compliance and documentation requirements. Following an overview of the technology and key characteristics of crypto assets, as well as the key tax concepts and types of taxes that could apply to them, leading practitioners in each particular jurisdiction summarize the relevant tax law in that country. Fully explained are such aspects of crypto assets as the following and how they are interrelated: sales; exchanges; receipt as remuneration; forks; airdrops; mining; staking; initial coin offerings; security token offerings; and initial exchange offerings. Contributors describe how each jurisdiction applies income and capital gains taxation, value-added tax and sales tax, withholding taxes, transfer taxes, and gift, inheritance, estate and wealth taxes in the context of crypto assets. Reporting requirements and enforcement are also covered. Tax law, as it applies to crypto assets, is new and continues to evolve. This book will be welcomed as the premier resource for tax practitioners, government officials, advisors, investors, issuers, users of crypto assets, and taxation academics who are seeking informed awareness of the policy choices countries make in dealing with the taxation of this new technology. Tax lawyers dealing with crypto assets will have comprehensive practical guidance on how to comply with the tax laws of multiple jurisdictions.
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1998 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Value Added Tax written by Mr.Alan A. Tait and published by International Monetary Fund. This book was released on 1988-06-15 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Alan A. Tait, is an examination of VAT. It looks at problems and theoretical options and potential impacts, as well as detailing the practical aspects of implementing new tax structures. The author advances arguments for and against alternative policies and illustrates his study with international examples from Europe, Latin America, Asia, and the Pacific. He suggests that countries can learn from each other's experiencees with VAT.
Download or read book The Role of Digital Platforms in the Collection of VAT GST on Online Sales written by OECD and published by OECD Publishing. This book was released on 2019-06-20 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.
Download or read book Economic Policy And Income Distribution In Colombia written by R. Albert Berry and published by Routledge. This book was released on 2019-03-13 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assesses the distributional impact of a number of economic policies on the distribution of income by examining several examples from Colombia. It provides a better base for quantitative comparisons of the effects of different policies.
Download or read book Consumption Tax Trends written by Organisation for Economic Co-operation and Development and published by OECD. This book was released on 1997 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: General consumption taxes now account for nearly 20% of tax revenues of OECD countries. Only USA and Australia of OECD countries do not have a general consumption tax.
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 Taxation of Petroleum Products written by Mrs.Poonam Gupta and published by International Monetary Fund. This book was released on 1994-03-01 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by economic theory alone. This paper surveys different considerations advanced for taxing petroleum and presents petroleum tax rate data in 120 countries. It concludes that a significant reduction in the present extremely wide variation in petroleum prices and tax rates appears warranted.
Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.
