Download or read book Visible Though Not Visible in Itself written by Alessandro Turina and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This article addresses the origins and potential evolutionary perspectives of one of the most frequently recurring words in the international tax policy debate: transparency. In doing so, this study introduces a two-level analysis. At a background level, it acknowledges that transparency is - by now - a term of art in the social sciences which lends itself to some specific legal characterizations. Adopting this very conceptual framework, the article advances the hypothesis of many symmetries between the international tax and financial regulatory spheres, which, in some instances, would seem to be suggestive of a derivative nature of the currently promoted transparency agenda in international taxation from various initiatives in the field of international financial regulation: this observation applies in particular to some underlying conceptual categories, institutional frameworks and concrete implementation mechanisms. The article argues that there are, thus, ample margins, on the one hand, to promote a reconciliation between these two regulatory spheres and, on the other hand, that international financial regulation - due to its historical precedence - may serve as a good predictor of some fundamental developments in the area of international tax transparency, once again especially with regard to the development of an institutional framework and the adoption of implementation mechanisms. At the same time, the shortcomings or asymmetries of the transparency agendas promoted in the two main fields of enquiry covered by the article are addressed in the light of the contribution of interdisciplinary "transparency studies" surveyed in the background section of this contribution.Full-text Paper.
Download or read book Visible Though Not Visible in Itself Transparency at the Crossroads of International Financial Regulation and International Taxation written by A. Turina and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article addresses the origins and potential evolutionary perspectives of one of the most frequently recurring words in the international tax policy debate: transparency. In doing so, this study introduces a two-level analysis. At a background level, it acknowledges that transparency is - by now - a term of art in the social sciences which lends itself to some specific legal characterizations. Adopting this very conceptual framework, the article advances the hypothesis of many symmetries between the international tax and financial regulatory spheres, which, in some instances, would seem to be suggestive of a derivative nature of the currently promoted transparency agenda in international taxation from various initiatives in the field of international financial regulation: this observation applies in particular to some underlying conceptual categories, institutional frameworks and concrete implementation mechanisms. The article argues that there are, thus, ample margins, on the one hand, to promote a reconciliation between these two regulatory spheres and, on the other hand, that international financial regulation - due to its historical precedence - may serve as a good predictor of some fundamental developments in the area of international tax transparency, once again especially with regard to the development of an institutional framework and the adoption of implementation mechanisms. At the same time, the shortcomings or asymmetries of the transparency agendas promoted in the two main fields of enquiry covered by the article are addressed in the light of the contribution of interdisciplinary "transparency studies" surveyed in the background section of this contribution.
Download or read book International Tax Policy written by Tsilly Dagan and published by Cambridge University Press. This book was released on 2018 with total page 263 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Download or read book Research Handbook on International Taxation written by Yariv Brauner and published by Edward Elgar Publishing. This book was released on 2020-12-25 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt: Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Dominican Republic 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominican Republic.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Ireland 2013 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 reviews of Ireland, now incorporating Phase 2 ratings.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Qatar 2013 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Qatar, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Jersey 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Jersey's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Niue 2016 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2016-03-14 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Niue.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Germany 2011 Combined Phase 1 Phase 2 written by OECD and published by OECD Publishing. This book was released on 2011-04-14 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews The Federated States of Micronesia 2014 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2014-04-24 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia.
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2023-03-02 with total page 423 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
Download or read book The World of International Financial Centres written by Peter Yeoh and published by Kluwer Law International B.V.. This book was released on 2021-08-06 with total page 325 pages. Available in PDF, EPUB and Kindle. Book excerpt: Evidence continues to accumulate indicating that tax havens (as they are familiarly called) account for a staggering multi-trillion-dollar loss of tax revenues worldwide. Yet, as this crucially important book shows, such offshore financial centres (OFCs) represent merely the ‘low-hanging fruit’ of a massive malaise reaching into every corner of today’s global financial services landscape with the so-called New York-London axis at its root. In a biting critique and analysis of the tax and regulatory environments from which OFCs operate, the author demonstrates that OFC-like features exist in almost every jurisdiction as a virtually inevitable outcome of the transformation of economies worldwide over the past three decades, as nations and economic blocs compete for foreign investments, and as nations seek expansion of markets to accelerate growth. Covered aspects of this phenomenon include the following: the financialization process in global transactions; erosion of credibility in political establishments with regard to their ability to govern from the centre; ultralight regulatory enclaves found in parts of developed countries; public pressure demanding enhanced international cooperation and global tax reforms, now increasingly led by the US Biden administration, and increasingly likely to reach consensus among G7 economies; and momentum generated for reform of financial reporting systems by the leaked Panama and Paradise Papers, as well as the gathering impact of the COVID-19 pandemic that led to growing government involvements in national and regional economies to protect the health and economic welfares of their respective populations. With its insights into why OFCs persist despite tightening of the rules regarding tax and financial transparency, and its insistence that the blameworthiness of large-scale tax avoidance should be assessed as a global tax problem requiring coordinated and collaborative response from both developing and advanced economies, this book takes a giant step towards genuine international tax reform. It will prove of enormous value to financial institutions, multinational corporations, tax experts, and lawmakers seeking to mend a world increasingly troubled by illicit financial flows, and problems posed by large individual and corporate tax escape artists. Disclaimer: This title is in pre-production and any names, credits or associations are subject to change. The current table of contents and subject matter is for pre-release sample purposes only.
Download or read book Transparency is the New Opacity written by Caroline M. Bradley and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many of the main actors constructing financial regulation in the wake of the global financial crisis era have a stated commitment to transparency. However, transparency in financial regulation is undermined because the information disclosed is simultaneously limited and excessive. On one hand, the communications are limited: Transnational standard-setters publish their documents in a small number of languages (or only in English). Some institutions publish the full text of responses to consultations whereas others collate and condense responses (sometimes in ways that the responders regard as inaccurate). The characteristics of the bodies which respond to consultations, and their relationships with those whose interests they claim to represent may be visible or hidden. On the other hand, the communications are overwhelming. Even partial transparency is of limited usefulness to observers of financial regulation because it is characterized by multiple complexities: financial transactions and the rules which apply to them are complex. Responsibility for financial regulation is shared among public and private bodies, and among transnational, national and sub-national entities. As a result, proposals for new rules and standards multiply among these different entities, creating an information glut. The inadequacy of transparency mechanisms can be remedied, for example by translating proposals into more languages, or by providing and requiring improved disclosure of responses and responders. But the opacity which results from complexity is much more difficult to remedy and more fundamental. If this problem cannot be solved, transparency alone cannot be relied on to legitimate the new financial order.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Virgin Islands British 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-09-20 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of the British Virgin Islands' legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews San Marino 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-03-02 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of San Marino’s legal and regulatory framework for the exchange of information for tax purposes.
