Author : OECD
Publisher : OECD Publishing
Page : 326 pages
File Size : 19,20 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 : Xavier Oberson
Publisher : Edward Elgar Publishing
Page : 335 pages
File Size : 36,62 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 : Ross K. McGill
Publisher : Springer
Page : 292 pages
File Size : 35,17 MB
Release : 2017-10-26
Category : Business & Economics
ISBN : 3319617834
This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.
Author : OECD
Publisher : OECD Publishing
Page : 228 pages
File Size : 18,78 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 : OECD
Publisher : OECD Publishing
Page : 112 pages
File Size : 49,8 MB
Release : 2011-06-01
Category :
ISBN : 9264115609
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
Author : OECD
Publisher : OECD Publishing
Page : 91 pages
File Size : 36,53 MB
Release : 2013-02-12
Category :
ISBN : 9264192743
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author : American Bar Association. House of Delegates
Publisher : American Bar Association
Page : 216 pages
File Size : 49,83 MB
Release : 2007
Category : Law
ISBN : 9781590318737
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 36,29 MB
Release : 2021-09-15
Category :
ISBN : 9264424083
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 : Tax Justice Network-Africa
Publisher : Fahamu/Pambazuka
Page : 95 pages
File Size : 38,91 MB
Release : 2011-10-20
Category : Business & Economics
ISBN : 0857490427
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author : OECD
Publisher : OECD Publishing
Page : 311 pages
File Size : 46,95 MB
Release : 2014-07-21
Category :
ISBN : 9264216529
This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014.
