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Author : Alicja Majdańska
Publisher : Unknown
Page : 128 pages
File Size : 48,5 Mb
Release : 2021
Category : Electronic
ISBN : 9087226799
Author : Alicja Majdanska
Publisher : Unknown
Page : 128 pages
File Size : 51,9 Mb
Release : 2021
Category : Electronic
ISBN : 9087226772
Author : Jeffrey Owens,Jonathan Leigh Pemberton
Publisher : Kluwer Law International B.V.
Page : 152 pages
File Size : 54,6 Mb
Release : 2021-08-18
Category : Law
ISBN : 9789403531946
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.
Author : OECD
Publisher : OECD Publishing
Page : 0 pages
File Size : 51,8 Mb
Release : 2013-08-28
Category : Electronic
ISBN : 9264200843
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Author : Ronald Hein,Ronald Russo
Publisher : Kluwer Law International B.V.
Page : 314 pages
File Size : 54,5 Mb
Release : 2020-06-10
Category : Law
ISBN : 9789403519807
Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.
Author : Bayar, Yilmaz,Karabetyan, Lina
Publisher : IGI Global
Page : 334 pages
File Size : 41,5 Mb
Release : 2022-12-19
Category : Business & Economics
ISBN : 9781668466216
Enormous developments have been made in the field of information and communication technologies (ICT) during the past four decades as ICT has spread rapidly in the world and become a significant part of daily life for economic units. ICT development and penetration are continuing to affect all aspects of societies and have led to significant changes in almost all disciplines such as education, environment, economics, management, energy, health, and medical care. Economic and Social Implications of Information and Communication Technologies explores the economic and social implications of ICT development and penetration from a multidisciplinary perspective. Covering key topics such as sustainability, public health, and economic growth, this reference work is ideal for managers, industry professionals, researchers, scholars, practitioners, academicians, instructors, and students.
Author : Piotr Karwat,Katarzyna Kimla-Walenda,Aleksander Werner
Publisher : Taylor & Francis
Page : 262 pages
File Size : 51,6 Mb
Release : 2023-11-23
Category : Law
ISBN : 9781003801580
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Author : Nigar Hashimzade,Yuliya Epifantseva
Publisher : Routledge
Page : 676 pages
File Size : 46,8 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781317377078
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Author : Asian Development Bank
Publisher : Asian Development Bank
Page : 315 pages
File Size : 41,7 Mb
Release : 2022-05-01
Category : Business & Economics
ISBN : 9789292695187
This report is the 5th edition of ADB’s A Comparative Analysis of Tax Administration in Asia and the Pacific. It provides internationally comparative data on aspects of tax systems and their administration in 38 economies and detailed analysis of the comparative results across the region, aiming to assist the revenue bodies to improve their performance by providing opportunities to benchmark their administration against similar economies in the region. The comparable data and analysis are based largely on the 2020 round of the International Survey on Revenue Administration, for the 2018 and 2019 fiscal years.
Author : United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Workforce Protections
Publisher : Amicus
Page : 56 pages
File Size : 41,6 Mb
Release : 2005
Category : Juvenile Nonfiction
ISBN : PSU:000056569384
Robots in Science and Medicine, discusses how robots are used to explore planets and other bodies in space, advances in space robotics, and what we can learn from the data they gather. Additionally, this title features a table of contents, glossary, index, color photographs, sidebars, and recommended books and websites for further exploration.
Author : United States. Congress. House. Committee on Transportation and Infrastructure. Subcommittee on Coast Guard and Maritime Transportation
Publisher : Unknown
Page : 1534 pages
File Size : 44,6 Mb
Release : 1998
Category : History
ISBN : LOC:00184037889
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 41,8 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : United States. Congress. Senate. Committee on Commerce, Science, and Transportation. Subcommittee for Consumers
Publisher : Unknown
Page : 76 pages
File Size : 51,7 Mb
Release : 1979
Category : Hazardous substances
ISBN : UOM:39015083087018
Author : Aurali Dade,Lori Olafson,Suzan M. DiBella
Publisher : IAP
Page : 569 pages
File Size : 50,5 Mb
Release : 2015-07-01
Category : Education
ISBN : 9781681231334
The senior research compliance administrator has emerged as a critically important position as universities and other research organizations face an increasingly intricate regulatory environment. These administrators are tasked with a special challenge: ensuring that their institutions conduct safe, ethical, and compliant research while also helping researchers understand and meet compliance requirements and achieve their research goals. These competing responsibilities can make the role of the research administrator complex; however, those who serve in this role may find that they have limited preparation for the challenges and little or no formal education in the field. Thus, the goal of this handbook is to provide practical guidance to research administrators who are responsible for a wide variety of compliance programs. Previous volumes on these topics have focused primarily on educating research faculty, staff, and students. An assumption in many of these handbooks is that all additional questions related to research ethics and regulations should be directed to the senior research administrator; yet, the books have limited guidance intended for the senior research administrators themselves. This handbook is designed, therefore, to serve as a detailed program implementation manual for these administrators, who are expected to be conversant on a broad range of complex ethical and regulatory topics and to provide guidance to those conducting research, as well as upper administration and others interested in safe, ethical, and compliant research.
Author : United States. Congress. Senate. Committee on Labor and Human Resources
Publisher : Unknown
Page : 676 pages
File Size : 50,9 Mb
Release : 1982
Category : Discrimination in employment
ISBN : PURD:32754076782113
