Taxing International Business Emerging Trends In Apec And Oecd Economies
Taxing International Business Emerging Trends In Apec And Oecd Economies Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Taxing International Business Emerging Trends In Apec And Oecd Economies book. This book definitely worth reading, it is an incredibly well-written.
Taxing International Business by Australia. Treasury,Australian Taxation Office,Organisation for Economic Co-operation and Development Pdf
Contributions by various authors to the APEC-OECD Symposium on International Business Taxation, held on 30 October - 1 November 1996, hosted by the Australian Treasury and the Australian Taxation Office. The meeting examined the tax policy and tax administration issues which arise in taxing international businesses. Discussions focused on the challenges facing tax administration over the next decade, problems encountered by APEC economies in applying the OECD Transfer Pricing Guidelines and on how to minimise conflicts in this area both between Tax Administrations and taxpayers.
Taxing international business : emerging trends in APEC and OECD economies by Asia Pacific Economic Cooperation|Organisation for Economic Co-operation and Development Pdf
Papers presented at a joint APEC-OECD Symposium on International Business Taxation held on October 30-November 1, 1996 and hosted by the Australian Treasury and the Australian Tax Office. The development of a predictable and non-discriminatory international tax framework is central to the goals of the OECD and APEC in encouraging cross-border trade and investment. This symposium promoted a better understanding of the relationship between trade, investment and taxation issues and of the policy and administrative issues that arise in the taxation of multinational enterprises.
Action Plan on Base Erosion and Profit Shifting by OECD Pdf
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Margaret Lamb,Senior Lecturer in Accounting and Taxation Andrew Lymer,Andrew Lymer,Judith Freedman,Simon James,Reader in Economics School of Business and Economics Simon James
Author : Margaret Lamb,Senior Lecturer in Accounting and Taxation Andrew Lymer,Andrew Lymer,Judith Freedman,Simon James,Reader in Economics School of Business and Economics Simon James Publisher : Oxford University Press on Demand Page : 329 pages File Size : 55,6 Mb Release : 2005 Category : Business & Economics ISBN : 9780199242931
Taxation by Margaret Lamb,Senior Lecturer in Accounting and Taxation Andrew Lymer,Andrew Lymer,Judith Freedman,Simon James,Reader in Economics School of Business and Economics Simon James Pdf
It comments upon how disciplinary-based approaches to tax research have developed in Law, Economics, Accounting, Political Science, and Social Policy. Its authors then go on to introduce an interdisciplinary research approach to taxation research.".
European VAT and the Sharing Economy by Giorgio Beretta Pdf
A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.
Rethinking EU VAT for P2P Distribution by Cristina Trenta Pdf
Peer-to-peer (P2P) networks – decentralized group structures allowing anyone to easily download and share resources online – already play a critical role in the distribution of digital content. Most of the debate on P2P heretofore has focused on copyright issues. However, as the basis for legitimate business models a number of companies have already quietly embraced, P2P has a largely unknown and underestimated impact on taxation, with vast repercussions on the development of mature, profitable markets. This book analyses the current framing for digital and media supplies provided via P2P technologies through the lens of an interdisciplinary approach drawing on tax law, computer science, economics, copyright law, and business studies. VAT concepts such as those of economic activity and taxable person, taxable transactions, consideration, barter and taxable amount, and territoriality rules are discussed in connection with P2P, as is the evaluation of VAT liability for P2P operations in the presence of copyright infringement. Topics and issues considered include: - centralized and decentralized P2P networks; - free-riding problems; - identifying actors in P2P networks for VAT purposes; - P2P and place of supply; and - pros and cons of integrating P2P with taxation regimes and especially VAT systems. The analysis draws on a vast range of sources, including EU legislation and case law, tax law literature and doctrine, international conventions and treaties, Council of Europe and OECD documents, ECHR case law, and official documents and cases from key jurisdictions worldwide, offering the first thoroughly grounded approach to overcoming the lack of understanding and awareness of ongoing changes currently separating the digital economy and traditional taxation systems, and a solid platform for discussion to the diverse communities of researchers and professionals interested in P2P.
Defiance in Taxation and Governance by Valerie A. Braithwaite Pdf
[Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to show how authorities can live symbiotically with defiance and she achieves this superbly, illustrating how improved satisfaction with the process can minimise defiance. Lisa Marriott, Pacific Accounting Review This innovative book presents a theory of tax defiance, integrating five years of research on people s hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology.
WTO and Direct Taxation by Michael Lang,Judith Herdin,Ines Hofbauer Pdf
WTO Law and Direct Taxation are linked in numerous ways. The WTO Agreements, thereof especially the GATT and GATS Agreements, contain several explicit provisions on the subject of direct taxes or even on its delimitation from Tax Treaty Law. To some extent, the scope of application of WTO Law has been broadened by case law to comprise also direct taxes. This entails overlappings particularly with regard to the law of subsidies, prohibitions of discrimination, and most-favoured-nation obligations. This book highlights increasingly relevant interdependencies between WTO Law and Direct Taxation from the viewpoint of 21 States. Special emphasis is placed on the conformity of national taxes on profits with WTO Law as well as on specifics of interpretation in several Member States. 21 National Reports from nearly all EU countries as well as Colombia, Israel, New Zealand, Norway and the USA dealt with this topic and were compiled and published in this volume. Additionally, a General Report prepared by Servatius van Thiel summarises the results of the National Reports. Moreover, experts in this field joining the Conference among them Reuven Avi-Yonah, Michael Lennard and Raymond Luja have volunteered contributions dealing with specific problems of WTO and Direct Taxation.
OECD/G20 Base Erosion and Profit Shifting Project Neutralising the Effects of Branch Mismatch Arrangements, Action 2 Inclusive Framework on BEPS by OECD Pdf
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
International Accounting by Frederick D. S. Choi,Carol Ann Frost,Gary K. Meek Pdf
In countries such as the UK, the energy used in constructing, occupying and operating buildings represents approximately 50% of greenhouse gas emissions. Pressure to improve the environmental performance of buildings during both construction and occupancy, particularly to reduce carbon emissions from buildings, has become intense. Understandably, legislation and regulation are driving green development and compliance. And this is happening in a wide variety of ways. This review of the law in key jurisdictions for the research community, lawyers, the construction industry and government examines some of the mechanisms in place “ from the more traditional building regulation controls to green leases and the law relating to buildings and their natural environment. Members of the CIB TG69 research group on Green Buildings and the Law " review aspects of the law relating to green development in a range of jurisdictions.
