Author : OECD
Publisher : OECD Publishing
Page : 326 pages
File Size : 38,10 MB
Release : 2017-03-27
Category :
ISBN : 9264267999
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 : OECD
Publisher : OECD Publishing
Page : 228 pages
File Size : 21,96 MB
Release : 2011-06-27
Category :
ISBN : 9789264107236
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Author : Juan Angel Becerra
Publisher : IBFD
Page : 299 pages
File Size : 38,23 MB
Release : 2007
Category : Canada
ISBN : 9087220197
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
Author :
Publisher :
Page : 52 pages
File Size : 32,74 MB
Release : 1998
Category : Aliens
ISBN :
Author : Eduardo Baistrocchi
Publisher : Cambridge University Press
Page : 2216 pages
File Size : 18,94 MB
Release : 2017-08-17
Category : Law
ISBN : 1108150381
This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Author : Xavier Oberson
Publisher : IBFD
Page : 457 pages
File Size : 12,7 MB
Release : 2011
Category : Double taxation
ISBN : 9087220987
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
Author : OECD
Publisher : OECD Publishing
Page : 99 pages
File Size : 23,17 MB
Release : 2011-04-14
Category :
ISBN : 9264110488
This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Author : OECD
Publisher : OECD Publishing
Page : 103 pages
File Size : 27,50 MB
Release : 2013-11-22
Category :
ISBN : 9264205640
This report contains the Phase 1 and Phase 2 Global Forum Peer Reviews for Germany, incorporating the Phase 2 ratings.
Author : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 335 pages
File Size : 47,72 MB
Release :
Category : Disclosure of information
ISBN : 1786434733
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.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 49,61 MB
Release : 2012-06-20
Category :
ISBN : 9264178147
This report examines the Republic of Liberia's legal and regulatory framework for the exchange of tax information.
