Intergovernmental Cooperation in Tax Administration

Intergovernmental Cooperation in Tax Administration

Author: United States. Advisory Commission on Intergovernmental Relations

Publisher:

Published: 1965

Total Pages: 28

ISBN-13:

DOWNLOAD EBOOK


Book Synopsis Intergovernmental Cooperation in Tax Administration by : United States. Advisory Commission on Intergovernmental Relations

Download or read book Intergovernmental Cooperation in Tax Administration written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1965 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Intergovernmental Cooperation in Tax Administration

Intergovernmental Cooperation in Tax Administration

Author: United States. Advisory Commission on Intergovernmental Relations

Publisher:

Published: 1961

Total Pages: 30

ISBN-13:

DOWNLOAD EBOOK


Book Synopsis Intergovernmental Cooperation in Tax Administration by : United States. Advisory Commission on Intergovernmental Relations

Download or read book Intergovernmental Cooperation in Tax Administration written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1961 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Intergovernmental Cooperation in Tax Administration

Intergovernmental Cooperation in Tax Administration

Author: United States. Advisory Commission on Intergovernmental Relations

Publisher:

Published: 1961

Total Pages: 30

ISBN-13:

DOWNLOAD EBOOK


Book Synopsis Intergovernmental Cooperation in Tax Administration by : United States. Advisory Commission on Intergovernmental Relations

Download or read book Intergovernmental Cooperation in Tax Administration written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1961 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:


Intergovernmental Cooperation in Tax Administration : Summary

Intergovernmental Cooperation in Tax Administration : Summary

Author: United States. Advisory Commission on Intergovernmental Relations

Publisher:

Published: 1961

Total Pages:

ISBN-13:

DOWNLOAD EBOOK


Book Synopsis Intergovernmental Cooperation in Tax Administration : Summary by : United States. Advisory Commission on Intergovernmental Relations

Download or read book Intergovernmental Cooperation in Tax Administration : Summary written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1961 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:


International Cooperation in Tax Matters

International Cooperation in Tax Matters

Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Publisher:

Published: 1998

Total Pages: 132

ISBN-13:

DOWNLOAD EBOOK

Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.


Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1998 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.


International Cooperation in Tax Matters

International Cooperation in Tax Matters

Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Publisher:

Published: 1997

Total Pages: 238

ISBN-13:

DOWNLOAD EBOOK

Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.


Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by . This book was released on 1997 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected papers on transfer pricing, globalization of capital markets, taxation of derivatives and new financial instruments, taxation of students and teachers, and technical assistance in international taxation. Also included is a comparison of the UN and OECD Model Conventions with over 50 tax treaties between developed and developing countries.


Cooperative Compliance

Cooperative Compliance

Author: Jeffrey Owens

Publisher: Kluwer Law International B.V.

Published: 2021-08-18

Total Pages: 152

ISBN-13: 9403531940

DOWNLOAD EBOOK

National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.


Book Synopsis Cooperative Compliance by : Jeffrey Owens

Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.


Coordination and Cooperation

Coordination and Cooperation

Author: Brigitte Alepin

Publisher: Kluwer Law International B.V.

Published: 2021-11-25

Total Pages: 301

ISBN-13: 9403537604

DOWNLOAD EBOOK

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.


Book Synopsis Coordination and Cooperation by : Brigitte Alepin

Download or read book Coordination and Cooperation written by Brigitte Alepin and published by Kluwer Law International B.V.. This book was released on 2021-11-25 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.


International Cooperation in Tax Matters

International Cooperation in Tax Matters

Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Publisher: New York : United Nations

Published: 1992

Total Pages: 48

ISBN-13:

DOWNLOAD EBOOK

The master-storyteller turns his pen to rural village life with Ways of Sunlight in Trinidad: gossip and rivalry between village washerwomen; toiling cane-cutters reaping their harvest; superstitious old Ma Procop protecting the fruit of her Mango tree with magic. With equal wit and sensitivity, he reflects the depression of hard times in London, where people live in cold, damp basements, hustling for survival.


Book Synopsis International Cooperation in Tax Matters by : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters

Download or read book International Cooperation in Tax Matters written by United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters and published by New York : United Nations. This book was released on 1992 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: The master-storyteller turns his pen to rural village life with Ways of Sunlight in Trinidad: gossip and rivalry between village washerwomen; toiling cane-cutters reaping their harvest; superstitious old Ma Procop protecting the fruit of her Mango tree with magic. With equal wit and sensitivity, he reflects the depression of hard times in London, where people live in cold, damp basements, hustling for survival.


The Advisory Commission on Intergovernmental Relations

The Advisory Commission on Intergovernmental Relations

Author: United States. Advisory Commission on Intergovernmental Relations

Publisher:

Published: 1963

Total Pages: 68

ISBN-13:

DOWNLOAD EBOOK


Book Synopsis The Advisory Commission on Intergovernmental Relations by : United States. Advisory Commission on Intergovernmental Relations

Download or read book The Advisory Commission on Intergovernmental Relations written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1963 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: