Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Release: 1998-05-19
Size: 63.46 MB
Format: PDF, ePub, Mobi
Category :
Languages : en
Pages : 84
View: 5321

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Harmful Tax Competition An Emerging Global Issue PDF Full

by OECD, Harmful Tax Competition An Emerging Global Issue Books available in PDF, EPUB, Mobi Format. Download Harmful Tax Competition An Emerging Global Issue books, 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.



Harmful Tax Competition

Harmful Tax Competition PDF
Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Release: 1998
Size: 62.58 MB
Format: PDF
Category :
Languages : en
Pages : 80
View: 4107

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Harmful Tax Competition PDF Full

by Organisation for Economic Co-operation and Development, Harmful Tax Competition Books available in PDF, EPUB, Mobi Format. Download Harmful Tax Competition books,



The Oecd Harmful Tax Competition Initiative

The OECD  harmful Tax Competition  Initiative PDF
Author:
Publisher:
ISBN:
Release: 2000
Size: 79.24 MB
Format: PDF, ePub, Docs
Category :
Languages : en
Pages : 12
View: 1093

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The Oecd Harmful Tax Competition Initiative PDF Full

by , The Oecd Harmful Tax Competition Initiative Books available in PDF, EPUB, Mobi Format. Download The Oecd Harmful Tax Competition Initiative books, Explores the issues which arise from two OECD reports: "Harmful Tax Competition: An Emerging Global Issue", and "Towards Global Tax Co-operation: Progress in Identifying and Eliminating Tax Practices".



Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs

Curbing harmful tax competition  Recommendations by the Committee on Fiscal Affairs PDF
Author:
Publisher:
ISBN:
Release: 1998
Size: 26.59 MB
Format: PDF, Docs
Category :
Languages : fr
Pages : 25
View: 4974

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Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs PDF Full

by , Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs Books available in PDF, EPUB, Mobi Format. Download Curbing Harmful Tax Competition Recommendations By The Committee On Fiscal Affairs books, Bi-lingual summary of the report on "Harmful tax competition: an emerging global issue".



Ip Box Regime Im Europ Ischen Steuerrecht

IP Box Regime im Europ  ischen Steuerrecht PDF
Author: Paloma Schwarz Martínez
Publisher: Nomos Verlag
ISBN: 3845283262
Release: 2017-12-08
Size: 75.99 MB
Format: PDF, ePub
Category : Law
Languages : de
Pages : 300
View: 2935

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Ip Box Regime Im Europ Ischen Steuerrecht PDF Full

by Paloma Schwarz Martínez, Ip Box Regime Im Europ Ischen Steuerrecht Books available in PDF, EPUB, Mobi Format. Download Ip Box Regime Im Europ Ischen Steuerrecht books, IP Box Regime befinden sich im Umbruch. Spätestens seit dem BEPS-Aktionsplan und den entsprechenden Initiativen auf europäischer Ebene haben Steuervergünstigungen für Einkünfte aus immateriellen Wirtschaftsgütern einen zentralen Platz in der steuerlichen Literatur eingenommen. Während die klassischen Instrumente der steuerlichen Förderung von Forschung und Entwicklung (FuE) eine steuerliche Entlastung für die Entwicklungsphase immaterieller Wirtschaftsgüter gewähren und daher als input-incentives zu bezeichnen sind, fördern IP Box Regime die Ertragsseite und sind daher als output-incentives zu qualifizieren. FuE und die hieraus resultierenden immateriellen Wirtschaftsgüter tragen maßgeblich zur Produktivität und Wettbewerbsfähigkeit von Industrien bei. Die europäischen und internationalen Initiativen zur Bekämpfung schädlicher Steuerpraktiken haben die Mitgliedstaaten, trotz ihrer fehlenden rechtlichen Bindungswirkung, dazu veranlasst, ihre IP Box Regime einer grundlegenden Reform zu unterwerfen. Die Untersuchung zeigt einen rechtlichen Regelungsrahmen und verschiedene Gestaltungsoptionen für mitgliedstaatliche IP Box Regime auf.



Wsi Mitteilungen

WSI Mitteilungen PDF
Author: Deutscher Gewerkschaftsbund. Wirtschafts- und Sozialwissenschaftliches Institut
Publisher:
ISBN:
Release: 2004
Size: 44.83 MB
Format: PDF, ePub, Mobi
Category : Germany
Languages : de
Pages :
View: 2405

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Wsi Mitteilungen PDF Full

by Deutscher Gewerkschaftsbund. Wirtschafts- und Sozialwissenschaftliches Institut, Wsi Mitteilungen Books available in PDF, EPUB, Mobi Format. Download Wsi Mitteilungen books,



Global Financial Crime

Global Financial Crime PDF
Author: Donato Masciandaro
Publisher: Taylor & Francis
ISBN: 1351933477
Release: 2017-07-05
Size: 39.32 MB
Format: PDF, Mobi
Category : Social Science
Languages : en
Pages : 266
View: 5087

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Global Financial Crime PDF Full

by Donato Masciandaro, Global Financial Crime Books available in PDF, EPUB, Mobi Format. Download Global Financial Crime books, 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.



International Tax Competition

International Tax Competition PDF
Author: Commonwealth Secretariat
Publisher: Commonwealth Secretariat
ISBN: 9780850926880
Release: 2002
Size: 66.18 MB
Format: PDF, Docs
Category : Business & Economics
Languages : en
Pages : 315
View: 1928

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International Tax Competition PDF Full

by Commonwealth Secretariat, International Tax Competition Books available in PDF, EPUB, Mobi Format. Download International Tax Competition books, 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.



Transparenz Eine Neue Ra Im Steuerrecht

Transparenz   Eine neue   ra im Steuerrecht PDF
Author: Michael Lang
Publisher: Linde Verlag GmbH
ISBN: 3709406900
Release: 2016-02-24
Size: 16.61 MB
Format: PDF
Category : Law
Languages : de
Pages : 192
View: 3687

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Transparenz Eine Neue Ra Im Steuerrecht PDF Full

by Michael Lang, Transparenz Eine Neue Ra Im Steuerrecht Books available in PDF, EPUB, Mobi Format. Download Transparenz Eine Neue Ra Im Steuerrecht books, Auswirkungen des automatischen Informationsaustauschs in der Praxis Stand Bankauskünften in Österreich, Schweiz, Liechtenstein und in anderen Staaten bisher noch das Bankgeheimnis entgegen, entwickelte sich der automatische Informationsaustausch im Bereich der Einkünfte aus Kapitalvermögen zum international anerkannten Standard. Österreich, die Schweiz, Liechtenstein und Luxemburg werden ab 2016 dem automatischen Informationsaustausch, der mit dem FATCA der USA seinen Ausgang nahm, beitreten. Die Auswirkungen des automatischen Informationsaustauschs werden in diesem Buch sowohl aus wissenschaftlicher Sicht als auch hinsichtlich der Auswirkungen auf die Praxis behandelt. Im Fokus stehen dabei:FATCA und seine Umsetzung in ÖsterreichNeue automatische Informationsaustausch nach dem Meldestandard der OECDZusammenspiel von Informationsaustausch und GeldwäschevorschriftenZukunft der Rubik-Abkommen mit Schweiz und LiechtensteinBankgeheimnis nach dem Bankenpaket 2015



Offshore Finance

Offshore Finance PDF
Author: Hilton McCann
Publisher: Cambridge University Press
ISBN: 1139460617
Release: 2006-11-16
Size: 45.16 MB
Format: PDF
Category : Law
Languages : en
Pages :
View: 5962

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Offshore Finance PDF Full

by Hilton McCann, Offshore Finance Books available in PDF, EPUB, Mobi Format. Download Offshore Finance books, This book was first published in 2006. 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.



Tax Planning With Holding Companies Repatriation Of Us Profits From Europe

Tax Planning with Holding Companies   Repatriation of US Profits from Europe PDF
Author: Rolf Eicke
Publisher: Kluwer Law International B.V.
ISBN: 9041127941
Release: 2009-01-01
Size: 43.34 MB
Format: PDF, ePub
Category : Law
Languages : en
Pages : 496
View: 4689

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Tax Planning With Holding Companies Repatriation Of Us Profits From Europe PDF Full

by Rolf Eicke, Tax Planning With Holding Companies Repatriation Of Us Profits From Europe Books available in PDF, EPUB, Mobi Format. Download Tax Planning With Holding Companies Repatriation Of Us Profits From Europe books, The book deals with tax planning with holding companies located in Europe, Asia of the Caribbean. It analyses the problem of repatriating U.S. profits from Europe, going far beyond the routing of income via different companies. Instead, the approach includes an analysis of the interdependencies between international tax competition, holding company regimes, and tax planning concepts in order to establish a basis for tax planning measures regardless of the fast changing legal environment for holding companies in the different countries.



Tax Policy Women And The Law

Tax Policy  Women and the Law PDF
Author: Ann Mumford
Publisher: Cambridge University Press
ISBN: 1139493477
Release: 2010-11-04
Size: 18.23 MB
Format: PDF, ePub, Mobi
Category : Law
Languages : en
Pages :
View: 5387

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Tax Policy Women And The Law PDF Full

by Ann Mumford, Tax Policy Women And The Law Books available in PDF, EPUB, Mobi Format. Download Tax Policy Women And The Law books, Tax policy frequently targets the choices that women face in many aspects of their lives. Decisions regarding working away from home, having children, marrying, registering a partnership or cohabiting with a partner all entail tax consequences. The end of the twentieth century saw progress in women's legal and social equality, but many governments began to increase their reliance on the tax system as a means of influencing the choices that women make. The juxtaposition of this instrumentalist deployment of tax with persisting economic inequality for women is the starting point for this book. Employing a range of theoretical approaches, and grounding its investigations in sociological theory and cultural philosophy, it provides the foundation for a comparative, contextual consideration of the issues that arise at the intersection of women, tax policy and the law.



Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices

Towards Global Tax Co operation Progress in Identifying and Eliminating Harmful Tax Practices PDF
Author: OECD
Publisher: OECD Publishing
ISBN: 9264184546
Release: 2001-04-02
Size: 39.40 MB
Format: PDF, ePub
Category :
Languages : en
Pages : 31
View: 695

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Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices PDF Full

by OECD, Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices Books available in PDF, EPUB, Mobi Format. Download Towards Global Tax Co Operation Progress In Identifying And Eliminating Harmful Tax Practices books, Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.



Integration Und Medien

Integration und Medien PDF
Author: Kurt Imhof
Publisher: Springer-Verlag
ISBN: 3322971015
Release: 2013-12-11
Size: 16.38 MB
Format: PDF, ePub
Category : Language Arts & Disciplines
Languages : de
Pages : 372
View: 2801

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Integration Und Medien PDF Full

by Kurt Imhof, Integration Und Medien Books available in PDF, EPUB, Mobi Format. Download Integration Und Medien books, Bei aller Mannigfaltigkeit der sozialwissenschaftlichen Theorien lässt sich ein gemeinsamer Begriff ausmachen, der sämtliche Theorieschulen oder -schwärme kennzeichnet: die zentrale Bedeutung des Terminus Kommunikation. Im Licht dieser Fundamentalkategorie und unter dem Eindruck der mediengesellschaftlichen Entwicklungsdynamik rücken mehr und mehr die Interdependenz zwischen dem Mediensystem und anderen Teilsystemen ausdifferenzierter Gesellschaften in den Fokus der Diskussionen.



The Oecd S Project On Harmful Tax Practices The 2001 Progress Report

The OECD s Project on Harmful Tax Practices The 2001 Progress Report PDF
Author: OECD
Publisher: OECD Publishing
ISBN: 9264033998
Release: 2002-01-18
Size: 45.37 MB
Format: PDF, ePub, Mobi
Category :
Languages : en
Pages : 14
View: 2440

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The Oecd S Project On Harmful Tax Practices The 2001 Progress Report PDF Full

by OECD, The Oecd S Project On Harmful Tax Practices The 2001 Progress Report Books available in PDF, EPUB, Mobi Format. Download The Oecd S Project On Harmful Tax Practices The 2001 Progress Report books, 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 ...



Europ Ische Unternehmensbesteuerung

Europ  ische Unternehmensbesteuerung PDF
Author: Dietrich Kellersmann
Publisher: Springer-Verlag
ISBN: 3322823466
Release: 2013-03-08
Size: 21.48 MB
Format: PDF
Category : Business & Economics
Languages : de
Pages : 425
View: 1940

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Europ Ische Unternehmensbesteuerung PDF Full

by Dietrich Kellersmann, Europ Ische Unternehmensbesteuerung Books available in PDF, EPUB, Mobi Format. Download Europ Ische Unternehmensbesteuerung books, Das Europarecht wirkt in nahezu alle Bereiche des täglichen Lebens hinein. Davon bleibt auch das Steuerrecht nicht verschont. Einwirkungen erfolgen dabei auf verschiedenen Wegen, so über Verordnungen und Richtlinien, über die Gewährleistung von Grundfreiheiten für Gemeinschaftsbürger, die Beihilfekontrolle der Kommission und faktisch über den Wettbewerb der Steuersysteme. Ohne Kenntnis von Voraussetzungen und Konsequenzen dieser Einwirkungen lässt sich heute kein Steuerrecht mehr betreiben. Am Beispiel der Unternehmensbesteuerung werden die europarechtlichen Grundlagen und Konsequenzen dieses Prozesses, seine bisherigen Resultate und weiteren Aufgaben dargestellt und einer ersten Analyse der ökonomischen Auswirkungen unterzogen.



Double Non Taxation And Eu Law

Double  Non  Taxation and EU Law PDF
Author: Christoph Marchgraber
Publisher: Kluwer Law International B.V.
ISBN: 9041194118
Release: 2016-04-24
Size: 19.62 MB
Format: PDF
Category : Law
Languages : en
Pages : 472
View: 2161

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Double Non Taxation And Eu Law PDF Full

by Christoph Marchgraber, Double Non Taxation And Eu Law Books available in PDF, EPUB, Mobi Format. Download Double Non Taxation And Eu Law books, Everywhere,new tax rules are under development to engage with the ever-increasing complexity and sophistication of aggressive tax planning and to reverse the tax base erosion it leads to. The most prominent initiative in this context is the Base Erosion and Profit Shifting (BEPS) project of the OECD. Although double non-taxation is among the main issues the BEPS project intends to address, this book shows that this phenomenon has not yet been fully understood. Focusing on the fundamental freedoms and the State aid rules of the EU, this book thoroughly explains the nature of double non-taxation from an EU law perspective, its relation to double taxation, and the impact of EU law on these phenomena. Among the issues dealt with in the course of the analysis are the following: – locating the gaps and inconsistencies among domestic tax systems exploited by taxpayers; – hybrid mismatch arrangements as a prime example of double non-taxation; – political efforts undertaken within the EU in order to address double taxation and double non-taxation; – double non-taxation in the European VAT system; – the convergence of the fundamental freedoms and the State aid rules; – the ECJ’s dilemma with regard to juridical double taxation; – the deviating approach with regard to economic double taxation; – the potential impact of the ECJ’s case law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively analysed throughout this whole book. A final chapter provides an outlook on possible developments in the future. By providing the first in-depth analysis of EU law’s impact on double non-taxation – and the double taxation relief standards with which it is intimately related – this book takes a giant step towards greater legal certainty in this challenging area of tax law. It will quickly take its place as a major practical analysis which benefits tax authorities, scholars, and tax practitioners across Europe and even beyond.



Steuersensitive Geldanlage

Steuersensitive Geldanlage PDF
Author: Anton-Rudolf Götzenberger
Publisher: Linde Verlag GmbH
ISBN: 3709403480
Release: 2012-08-17
Size: 67.22 MB
Format: PDF, Kindle
Category : Law
Languages : de
Pages : 250
View: 4943

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Steuersensitive Geldanlage PDF Full

by Anton-Rudolf Götzenberger, Steuersensitive Geldanlage Books available in PDF, EPUB, Mobi Format. Download Steuersensitive Geldanlage books, Kapitalanlage von Austria bis Zypern Kapitalanleger, die ihr Vermögen an Finanzplätzen angelegt haben, an denen Diskretion bisher großgeschrieben war, sind verunsichert. Durch die zwischen den Staaten vereinbarte Amts- und Rechtshilfe zum Aufspüren ausländischer Konten und Wertpapiervermögen und die Aufweichung des Bankgeheimnisses droht die Offenlegung ihrer Vermögensverhältnisse und ein Steuerstrafverfahren mit weitreichenden Konsequenzen. Lohnt sich Geldanlage im Ausland überhaupt noch? Welche Möglichkeiten haben Anleger und was sollten sie beachten, um rechtlich auf der sicheren Seite zu sein? Steuerexperte Anton-Rudolf Götzenberger informiert in der aktualisierten zweiten Auflage seines Ratgebers ausführlich über die für Kapitalanleger geltenden neuen Rahmenbedingungen und zeigt, wo und wie man sein Geld auch jetzt noch sicher und gewinnbringend anlegen kann.



Research Handbook On European Union Taxation Law

Research Handbook on European Union Taxation Law PDF
Author: Christiana HJI Panayi
Publisher: Edward Elgar Publishing
ISBN: 1788110846
Release: 2020-01-31
Size: 78.62 MB
Format: PDF, ePub, Mobi
Category : Law
Languages : en
Pages : 672
View: 1925

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Research Handbook On European Union Taxation Law PDF Full

by Christiana HJI Panayi, Research Handbook On European Union Taxation Law Books available in PDF, EPUB, Mobi Format. Download Research Handbook On European Union Taxation Law books, Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.