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Author : OECD
Publisher : OECD Publishing
Page : 31 pages
File Size : 53,9 Mb
Release : 2001-04-02
Category : Electronic
ISBN : 9789264184541
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 53,6 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 : Chukwudumogu, Chidozie G.
Publisher : Edward Elgar Publishing
Page : 240 pages
File Size : 47,8 Mb
Release : 2021-12-10
Category : Law
ISBN : 9781802200355
This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.
Author : James K. Jackson
Publisher : DIANE Publishing
Page : 15 pages
File Size : 52,6 Mb
Release : 2010-11
Category : Electronic
ISBN : 9781437931280
Since the 1990s, the Org. for Econ. Cooperation and Develop. (OECD) has pursued the issues of bribery and tax havens, resulting in changes to certain U.S. laws. In addition, the OECD spearheaded an international agree. to outlaw crimes of bribery, and it coordinates efforts aimed at reducing the occurrence of money laundering, corruption, and tax havens. On May 4, 2009, Pres. Obama outlined his Admin¿s. policy to ¿crack down on illegal tax evasion¿ and to close loopholes. Tax havens cost the U.S. $100 billion each year in lost tax revenues. Contents of this report: Background; ¿Tax Havens¿; Financial Action Task Force; Model Tax Convention on Income and Capital; Global Forum on Taxation; Tax Info. Exchange Agree.; Legislation. Illustrations.
Author : Rajiv Biswas
Publisher : Commonwealth Secretariat
Page : 332 pages
File Size : 52,7 Mb
Release : 2002
Category : Business & Economics
ISBN : 0850926882
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Author : Donato Masciandaro
Publisher : Routledge
Page : 311 pages
File Size : 44,7 Mb
Release : 2017-07-05
Category : Social Science
ISBN : 9781351933469
The scope for financial crime has widened with the expansion and increased integration of financial markets. Money laundering, terrorism financing and tax crime have all changed in both nature and dimension. As new technologies reduce the importance of physical proximity to major onshore financial centres so a new generation of Offshore Financial Centres (OFCs) have emerged. This accessible volume provides a deeper analysis of the economic, institutional and political features of the OFCs, in order to design the optimal international regulatory policy. Using a multidisciplinary approach with an international level of expertise, the book evaluates international policies regarding offshore countries on the basis of a systematic analysis of their characteristics.
Author : Michael Honiball
Publisher : Siber Ink
Page : 908 pages
File Size : 42,5 Mb
Release : 2011-03-15
Category : Business & Economics
ISBN : 9781920025779
This book is not merely a new edition, but a complete and significantly expanded rewrite. It comprises over 900 pages of expert and in-depth exposition of this complex subject that has become so important in the modern global economy. Already established over four previous editions as the pre-eminent work on the subject it is a 'must-own book' for all students and practitioners of tax, whether from a legal, business or accounting perspective. Professor Lynette Olivier and Michael Honiball are without peer in their understanding and clarity in this highly specialised field. Five new chapters have been added on: Taxation of individuals; Taxation of Companies and Dividends; Taxation of Partnerships; Cross-border VAT; and Interpretation of Statutes.
Author : Gary Clyde Hufbauer
Publisher : Peterson Institute
Page : 340 pages
File Size : 54,5 Mb
Release : 2007
Category : Corporations, Foreign
ISBN : 9780881325737
Author : Hilton McCann
Publisher : Cambridge University Press
Page : 44 pages
File Size : 46,9 Mb
Release : 2006-11-16
Category : Law
ISBN : 9781139460613
It is estimated that up to sixty percent of the world's money may be located offshore, where half of all financial transactions are said to take place; however, there is a perception that secrecy about offshore is encouraged to obfuscate tax evasion and money laundering. McCann provides a detailed analysis of the global offshore environment, outlining the extent of the information available and how that information might be used in assessing the quality of individual jurisdictions, as well as examining whether some of the perceptions about 'offshore' are valid. He analyses the ongoing work of the Financial Stability Forum, the Financial Action Task Force, the International Monetary Fund, the World Bank, and the Organisation for Economic Cooperation and Development. The book also offers some suggestions as to what the future might hold for offshore finance.
Author : OECD
Publisher : OECD Publishing
Page : 64 pages
File Size : 40,5 Mb
Release : 2019-01-29
Category : Electronic
ISBN : 9789264311480
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate ...
Author : OECD
Publisher : OECD Publishing
Page : 14 pages
File Size : 52,9 Mb
Release : 2002-01-18
Category : Electronic
ISBN : 9789264033993
This Report describes progress made in identifying and addressing harmful tax practices within and outside the OECD. In addition to reporting on the work done in connection with tax havens, it also discusses the work related to Member countries and ...
Author : Brigitte Alepin,Lyne Latulippe,Louise Otis
Publisher : Kluwer Law International B.V.
Page : 301 pages
File Size : 46,6 Mb
Release : 2021-11-25
Category : Law
ISBN : 9789403537603
Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.
Author : Kris Hinterseer
Publisher : Kluwer Law International B.V.
Page : 514 pages
File Size : 47,9 Mb
Release : 2002-05-13
Category : Law
ISBN : 9789041198648
As the first cross-disciplinary analysis of money laundering - fully recognizing the activity's economic, political, and juridical dimensions - Criminal Finance clearly identifies a useful array of appropriate criteria that may be used to develop and implement effective control strategies. The book will be of immeasurable and immediate value to bankers, legislators, regulators, law enforcement authorities, and concerned lawyers and academics everywhere.
Author : Sam Bourton
Publisher : Taylor & Francis
Page : 278 pages
File Size : 54,6 Mb
Release : 2024-06-18
Category : Law
ISBN : 9781040033821
This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK’s tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.
Author : Kyriazis
Publisher : Oxford University Press
Page : 289 pages
File Size : 54,8 Mb
Release : 2023-09-21
Category : Law
ISBN : 9780198878292
The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
