Harmful Tax Competition An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 20.55 MB
Format: PDF, ePub
Category :
Languages : en
Pages : 84
View: 2572

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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 An Emerging Global Issue

Harmful Tax Competition An Emerging Global Issue PDF
Author: OECD
Publisher: OECD Publishing
ISBN: 9264162941
Size: 39.46 MB
Format: PDF, ePub
Category :
Languages : en
Pages : 84
View: 3671

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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.

Global Financial Crime

Global Financial Crime PDF
Author: Donato Masciandaro
Publisher: Taylor & Francis
ISBN: 1351933477
Size: 18.52 MB
Format: PDF, Mobi
Category : Social Science
Languages : en
Pages : 266
View: 1471

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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
Size: 59.75 MB
Format: PDF, ePub
Category : Business & Economics
Languages : en
Pages : 315
View: 7034

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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.

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
Size: 37.80 MB
Format: PDF, ePub, Docs
Category : Law
Languages : en
Pages : 496
View: 513

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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
Size: 46.66 MB
Format: PDF
Category : Law
Languages : en
Pages :
View: 1670

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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.

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
Size: 77.93 MB
Format: PDF
Category :
Languages : en
Pages : 14
View: 6084

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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 ...

Oecd Initiative On Tax Havens

OECD Initiative on Tax Havens PDF
Author: James K. Jackson
Publisher: DIANE Publishing
ISBN: 1437931286
Size: 27.50 MB
Format: PDF, ePub
Category :
Languages : en
Pages : 15
View: 368

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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.