Tax Secrecy And Tax Transparency

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Tax Secrecy and Tax Transparency

Eleonor Kristoffersson,Michael Lang,Josef Schuch,Pasquale Pistone,Claus Staringer,Alfred Storck
Tax Secrecy and Tax Transparency Book PDF

Author : Eleonor Kristoffersson,Michael Lang,Josef Schuch,Pasquale Pistone,Claus Staringer,Alfred Storck
Publisher : Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften
Page : 0 pages
File Size : 41,8 Mb
Release : 2013
Category : Confidential communications
ISBN : 3631627467

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Tax Secrecy and Tax Transparency by Eleonor Kristoffersson,Michael Lang,Josef Schuch,Pasquale Pistone,Claus Staringer,Alfred Storck Pdf

The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries.

International Exchange of Information in Tax Matters

Xavier Oberson
International Exchange of Information in Tax Matters Book PDF

Author : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 288 pages
File Size : 44,7 Mb
Release : 2015-05-29
Category : Law
ISBN : 9781784714727

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International Exchange of Information in Tax Matters by Xavier Oberson Pdf

Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developmen

International Exchange of Information in Tax Matters

Xavier Oberson
International Exchange of Information in Tax Matters Book PDF

Author : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 352 pages
File Size : 46,6 Mb
Release : 2024-05-12
Category : Disclosure of information
ISBN : 9781786434739

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International Exchange of Information in Tax Matters by Xavier Oberson Pdf

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.

Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions

OECD
Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 224 pages
File Size : 45,6 Mb
Release : 2010-07-06
Category : Electronic
ISBN : 9789264088016

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Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions by OECD Pdf

This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews.

Tax Secrecy and Its Limitations : is There a Balance?.

T. Rogić Lugarić
Tax Secrecy and Its Limitations is There a Balance Book PDF

Author : T. Rogić Lugarić
Publisher : Unknown
Page : 128 pages
File Size : 55,8 Mb
Release : 2018
Category : Electronic
ISBN : OCLC:1182813796

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Tax Secrecy and Its Limitations : is There a Balance?. by T. Rogić Lugarić Pdf

This paper is a comparative legal analysis of different approaches to balancing tax confidentiality and tax transparency. It identifies certain divergences and convergences in the systems of selected countries: U.S.A., Croatia, France, Germany and Sweden. The analysis focuses on two objectives: to define the key components of the tax secrecy model, and to provide examples of best practices of its implementation in selected countries. The authors examine the influence of shaming lists and exchange of information as its opposing tax policy instruments in the aspiration of achieving the ultimate goal: the equitable and balanced tax system efficiently providing the highest possible level of tax revenues.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2012 Phase 1: Legal and Regulatory Framework

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Chile 2012 Phase 1 Legal and Regulatory Framework Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 76 pages
File Size : 48,6 Mb
Release : 2012-04-05
Category : Electronic
ISBN : 9789264168749

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Chile 2012 Phase 1: Legal and Regulatory Framework by OECD Pdf

This report examines Chile's legal and regulatory framework for the exchange of tax information.

Global Tax Fairness

Thomas Pogge,Krishen Mehta
Global Tax Fairness Book PDF

Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 384 pages
File Size : 53,6 Mb
Release : 2016-02-04
Category : Business & Economics
ISBN : 9780191038617

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Global Tax Fairness by Thomas Pogge,Krishen Mehta Pdf

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cyprus 2012 Phase 1: Legal and Regulatory Framework

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Cyprus 2012 Phase 1 Legal and Regulatory Framework Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 76 pages
File Size : 44,8 Mb
Release : 2012-04-05
Category : Electronic
ISBN : 9789264168787

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Cyprus 2012 Phase 1: Legal and Regulatory Framework by OECD Pdf

This report examines Cyprus' legal and regulatory framework for the exchange of tax information.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012 Combined: Phase 1 + Phase 2

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Argentina 2012 Combined Phase 1 Phase 2 Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 53,9 Mb
Release : 2012-10-29
Category : Electronic
ISBN : 9789264181946

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Argentina 2012 Combined: Phase 1 + Phase 2 by OECD Pdf

This report examines Argentina's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sint Maarten 2012 Phase 1: Legal and Regulatory Framework

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Sint Maarten 2012 Phase 1 Legal and Regulatory Framework Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 100 pages
File Size : 48,9 Mb
Release : 2012-10-29
Category : Electronic
ISBN : 9789264181854

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Sint Maarten 2012 Phase 1: Legal and Regulatory Framework by OECD Pdf

This report examines Sint Maarten's legal and regulatory framework for the exchange of tax information.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Spain 2011 Combined: Phase 1 + Phase 2

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Spain 2011 Combined Phase 1 Phase 2 Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 88 pages
File Size : 45,5 Mb
Release : 2011-10-26
Category : Electronic
ISBN : 9789264126756

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Spain 2011 Combined: Phase 1 + Phase 2 by OECD Pdf

This publication reviews the quality of the Spain's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.

Tax, Inequality, and Human Rights

Philip G. Alston,Nikki R. Reisch
Tax Inequality and Human Rights Book PDF

Author : Philip G. Alston,Nikki R. Reisch
Publisher : Oxford University Press
Page : 496 pages
File Size : 52,9 Mb
Release : 2019-04-11
Category : Law
ISBN : 9780190882259

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Tax, Inequality, and Human Rights by Philip G. Alston,Nikki R. Reisch Pdf

For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 Phase 1: Legal and Regulatory Framework

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Guatemala 2012 Phase 1 Legal and Regulatory Framework Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 68 pages
File Size : 52,8 Mb
Release : 2012-04-05
Category : Electronic
ISBN : 9789264168824

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Guatemala 2012 Phase 1: Legal and Regulatory Framework by OECD Pdf

This report examines Guatemala's legal and regulatory framework for the exchange of tax information.

Harmful Tax Competition An Emerging Global Issue

OECD
Harmful Tax Competition An Emerging Global Issue Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 84 pages
File Size : 54,7 Mb
Release : 1998-05-19
Category : Electronic
ISBN : 9789264162945

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Harmful Tax Competition An Emerging Global Issue by OECD Pdf

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.

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2012 Combined: Phase 1 + Phase 2

OECD
Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Greece 2012 Combined Phase 1 Phase 2 Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 120 pages
File Size : 46,8 Mb
Release : 2012-06-20
Category : Electronic
ISBN : 9789264178687

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Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Greece 2012 Combined: Phase 1 + Phase 2 by OECD Pdf

This report examines Greece's legal and regulatory framework for the exchange of tax information, as well as the practical implementation of that framework.