Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 45,44 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 : OECD
Publisher : OECD Publishing
Page : 384 pages
File Size : 15,92 MB
Release : 2015-08-11
Category :
ISBN : 9264232346
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Author :
Publisher : DIANE Publishing
Page : 77 pages
File Size : 37,3 MB
Release : 2005
Category :
ISBN : 1428934391
Author : Organization for Economic Cooperation and Development
Publisher : Organization for Economic Co-Operation & Development
Page : 0 pages
File Size : 42,3 MB
Release : 2017-06
Category : Fiscal policy
ISBN : 9789264279117
This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).
Author : OECD
Publisher : OECD Publishing
Page : 658 pages
File Size : 41,2 MB
Release : 2022-01-20
Category :
ISBN : 9264921915
In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
Author : Oregon. Office of the Secretary of State
Publisher :
Page : 232 pages
File Size : 13,65 MB
Release : 1895
Category : Oregon
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 46,29 MB
Release : 2021-11-24
Category :
ISBN : 9264724788
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : OECD
Publisher : OECD Publishing
Page : 612 pages
File Size : 47,78 MB
Release : 2017-07-10
Category :
ISBN : 9264265120
This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author : Wei Cui
Publisher : Cambridge University Press
Page : 303 pages
File Size : 29,12 MB
Release : 2022-03-31
Category : Law
ISBN : 1108865054
On subjects ranging from trade to democratization, there has lately been a wave of laments about China's development belying Western expectations. Yet these disappointments often come with misunderstandings of the very institutions that China was expected to adopt. Chinese taxation offers a sharp illustration. When China introduced a tax system suited for the market economy, it fully intended tax collection to rely on self-assessment, audits, and the rule of law. But this Western approach was quickly jettisoned in favour of one that emphasized monitoring of taxpayers and ex ante interventions, at the expense of deterrence and truthful reporting norms. The Chinese approach surprisingly matches recommendations made by recent economic scholarship on tax compliance and state capacity. China's massive but little-known explorations in taxation highlight the distinct types of modern state capacity, and raise challenging questions about the future of taxation and the superiority of institutions based on rule of law.
Author : United States Dept of the Treasury
Publisher : Palala Press
Page : 0 pages
File Size : 22,44 MB
Release : 2018-03-02
Category :
ISBN : 9781379035992
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