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Author : Axel Smits,Isabel Verlinden
Publisher : Unknown
Page : 927 pages
File Size : 55,5 Mb
Release : 2012
Category : Corporations
ISBN : 9090268766
Author : Axel Smits,Isabel Verlinden
Publisher : Unknown
Page : 447 pages
File Size : 55,7 Mb
Release : 2009
Category : Corporations
ISBN : 9081207326
Author : OECD,Organisation for Economic Co-operation and Development
Publisher : Org. for Economic Cooperation & Development
Page : 186 pages
File Size : 54,7 Mb
Release : 2015-10-19
Category : Electronic
ISBN : 926424123X
The report contains revisions to the OECD Transfer Pricing Guidelines to align transfer pricing outcomes with value creation. The revised guidance focuses on the following key areas: transfer pricing issues relating to transactions involving intangibles; contractual arrangements, including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; and other high-risk areas. The report also sets out follow-up work to be carried out on the transactional profit split method which will lead to detailed guidance on the ways in which this method can appropriately be applied to further align transfer pricing outcomes with value creation.
Author : OECD
Publisher : OECD Publishing
Page : 84 pages
File Size : 55,7 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author : National Intelligence Council
Publisher : Cosimo Reports
Page : 158 pages
File Size : 55,7 Mb
Release : 2021-03
Category : Electronic
ISBN : 1646794974
"The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Author : OECD
Publisher : OECD Publishing
Page : 72 pages
File Size : 52,9 Mb
Release : 2015-10-05
Category : Electronic
ISBN : 9789264241152
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 3.
Author : Sol Picciotto
Publisher : Praeger
Page : 424 pages
File Size : 48,7 Mb
Release : 1992-03-02
Category : Business & Economics
ISBN : UCSD:31822015164999
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Author : Anonim
Publisher : World Business Pub.
Page : 0 pages
File Size : 54,8 Mb
Release : 2004
Category : Business enterprises
ISBN : 1569735689
The GHG Protocol Corporate Accounting and Reporting Standard helps companies and other organizations to identify, calculate, and report GHG emissions. It is designed to set the standard for accurate, complete, consistent, relevant and transparent accounting and reporting of GHG emissions.
Author : OECD
Publisher : OECD Publishing
Page : 240 pages
File Size : 46,6 Mb
Release : 2015-07-03
Category : Electronic
ISBN : 9789264233294
This report produced in co-operation with the International Energy Agency (IEA), the International Transport Forum (ITF) and the Nuclear Energy Agency (NEA) identifies the misalignments between climate change objectives and policy and regulatory frameworks across a range of policy domains.
Author : Gerald Schwetje,Sam Vaseghi
Publisher : Springer Science & Business Media
Page : 178 pages
File Size : 47,8 Mb
Release : 2007-08-24
Category : Business & Economics
ISBN : 9783540752677
This book provides the essentials to write a successful business plan. The represented methods and best practices have been approved over many years in practice with many management consulting engagements. The book is beautifully structured, it has a pragmatic emphasis and an autodidactic approach. The reader gets acquainted with the skills and competencies as well as tools, required for the planning and development of the business plan project.
Author : Michael P. Devereux,Alan J. Auerbach,Michael Keen,Paul Oosterhuis,John Vella,Wolfgang Schön
Publisher : Oxford University Press
Page : 401 pages
File Size : 52,5 Mb
Release : 2020-09-29
Category : Business & Economics
ISBN : 9780198808060
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 43,5 Mb
Release : 2013-02-12
Category : Electronic
ISBN : 9789264192744
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : National Research Council,Division on Engineering and Physical Sciences,Committee on Applied and Theoretical Statistics,Policy and Global Affairs,Committee on Science, Technology, and Law,Committee on Identifying the Needs of the Forensic Sciences Community
Publisher : National Academies Press
Page : 348 pages
File Size : 41,5 Mb
Release : 2009-07-29
Category : Law
ISBN : 9780309142397
Scores of talented and dedicated people serve the forensic science community, performing vitally important work. However, they are often constrained by lack of adequate resources, sound policies, and national support. It is clear that change and advancements, both systematic and scientific, are needed in a number of forensic science disciplines to ensure the reliability of work, establish enforceable standards, and promote best practices with consistent application. Strengthening Forensic Science in the United States: A Path Forward provides a detailed plan for addressing these needs and suggests the creation of a new government entity, the National Institute of Forensic Science, to establish and enforce standards within the forensic science community. The benefits of improving and regulating the forensic science disciplines are clear: assisting law enforcement officials, enhancing homeland security, and reducing the risk of wrongful conviction and exoneration. Strengthening Forensic Science in the United States gives a full account of what is needed to advance the forensic science disciplines, including upgrading of systems and organizational structures, better training, widespread adoption of uniform and enforceable best practices, and mandatory certification and accreditation programs. While this book provides an essential call-to-action for congress and policy makers, it also serves as a vital tool for law enforcement agencies, criminal prosecutors and attorneys, and forensic science educators.
Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 54,7 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author : John Braithwaite,Peter Drahos
Publisher : Cambridge University Press
Page : 194 pages
File Size : 51,8 Mb
Release : 2000-02-13
Category : Business & Economics
ISBN : 0521780330
How has the regulation of business shifted from national to global institutions? What are the mechanisms of globalization? Who are the key actors? What of democratic sovereignty? In which cases has globalization been successfully resisted? These questions are confronted across an amazing sweep of the critical areas of business regulation--from contract, intellectual property and corporations law, to trade, telecommunications, labor standards, drugs, food, transport and environment. This book examines the role played by global institutions such as the World Trade Organization, World Health Organization, the OECD, IMF, Moodys and the World Bank, as well as various NGOs and significant individuals. Incorporating both history and analysis, Global Business Regulation will become the standard reference for readers in business, law, politics, and international relations.