Tax Administration 2017

Author : OECD
Publisher : OECD Publishing
Page : 208 pages
File Size : 52,5 Mb
Release : 2017-09-29
Category : Electronic
ISBN : 9789264279124

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Tax Administration 2017 Comparative Information on OECD and Other Advanced and Emerging Economies by OECD Pdf

This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.

Author : OECD
Publisher : OECD Publishing
Page : 224 pages
File Size : 51,8 Mb
Release : 2019-09-23
Category : Electronic
ISBN : 9789264678446

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Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies by OECD Pdf

The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.

Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 52,7 Mb
Release : 2021-09-15
Category : Electronic
ISBN : 9789264424081

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Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by OECD Pdf

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Author : OECD
Publisher : OECD Publishing
Page : 380 pages
File Size : 43,5 Mb
Release : 2015-08-11
Category : Electronic
ISBN : 9789264232341

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Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies by OECD Pdf

Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).

Author : OECD
Publisher : OECD Publishing
Page : 608 pages
File Size : 51,5 Mb
Release : 2017-07-10
Category : Electronic
ISBN : 9789264265127

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017 by OECD Pdf

This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.

Author : Organization for Economic Cooperation and Development
Publisher : Organization for Economic Co-Operation & Development
Page : 0 pages
File Size : 51,9 Mb
Release : 2017-06
Category : Fiscal policy
ISBN : 9264279113

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Tax Administration 2017 by Organization for Economic Cooperation and Development Pdf

This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).

Author : OECD
Publisher : OECD Publishing
Page : 96 pages
File Size : 42,6 Mb
Release : 2017-09-29
Category : Electronic
ISBN : 9789264282186

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The Changing Tax Compliance Environment and the Role of Audit by OECD Pdf

This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.

Author : OECD
Publisher : OECD Publishing
Page : 656 pages
File Size : 41,7 Mb
Release : 2017-12-18
Category : Electronic
ISBN : 9789264287952

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Model Tax Convention on Income and on Capital: Condensed Version 2017 by OECD Pdf

This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

Author : OECD
Publisher : OECD Publishing
Page : 2800 pages
File Size : 54,8 Mb
Release : 2019-04-25
Category : Electronic
ISBN : 9789264306998

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Model Tax Convention on Income and on Capital 2017 (Full Version) by OECD Pdf

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Author : Lotta Björklund Larsen
Publisher : Berghahn Books
Page : 218 pages
File Size : 52,7 Mb
Release : 2017-02-01
Category : Social Science
ISBN : 9781785334115

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Shaping Taxpayers by Lotta Björklund Larsen Pdf

How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.

Author : OECD
Publisher : OECD Publishing
Page : 659 pages
File Size : 55,8 Mb
Release : 2022-01-20
Category : Electronic
ISBN : 9789264921917

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OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022 by OECD Pdf

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

Author : D. J. M. Clegg
Publisher : Unknown
Page : 176 pages
File Size : 43,5 Mb
Release : 2017
Category : Tax administration and procedure
ISBN : 0409129410

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LexisNexis Concise Guide to Tax Administration 2017 by D. J. M. Clegg Pdf

Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 51,6 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463

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International VAT/GST Guidelines by Collectif Pdf

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Author : Mr.Michael Keen,Mr.Joel Slemrod
Publisher : International Monetary Fund
Page : 27 pages
File Size : 46,6 Mb
Release : 2017-01-20
Category : Business & Economics
ISBN : 9781475570304

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Optimal Tax Administration by Mr.Michael Keen,Mr.Joel Slemrod Pdf

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 55,9 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.