tax secrecy and tax transparency the relevance of confidentiality in tax law part 1 and 2

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Tax Secrecy And Tax Transparency

Author : Eleonor Kristoffersson
ISBN : 3631627467
Genre :
File Size : 60. 3 MB
Format : PDF
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International Tax Evasion In The Global Information Age

Author : David S. Kerzner
ISBN : 9783319404219
Genre : Business & Economics
File Size : 69. 40 MB
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This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Tax Policy Challenges In The 21st Century

Author : Karoline Spies
ISBN : 9783709406045
Genre : Law
File Size : 44. 85 MB
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The Major Developments in Tax Policy Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future. This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.

Lawyering With Integrity Essays In Honour Of Ernest Ojukwu San

Author : Sam Erugo
ISBN : 9781387824571
Genre :
File Size : 81. 44 MB
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Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Mauritius 2011 Combined Phase 1 Phase 2

Author : OECD
ISBN : 9789264097230
Genre :
File Size : 20. 79 MB
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This publication reviews the quality of Mauritius’ legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Estonia 2011 Phase 1 Legal And Regulatory Framework

Author : OECD
ISBN : 9789264108752
Genre :
File Size : 67. 80 MB
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This publication reviews the quality of Estonia’s legal and regulatory framework for the exchange of information for tax purposes.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Estonia 2013 Phase 2 Implementation Of The Standard In Practice

Author : OECD
ISBN : 9789264206113
Genre :
File Size : 57. 41 MB
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This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Estonia.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Argentina 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings

Author : OECD
ISBN : 9789264205505
Genre :
File Size : 31. 55 MB
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This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.

Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions Second Edition

Author : OECD
ISBN : 9789264110496
Genre :
File Size : 73. 52 MB
Format : PDF, Kindle
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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.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Canada 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings

Author : OECD
ISBN : 9789264205543
Genre :
File Size : 36. 60 MB
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This report contains Phase 1 and Phase 2 Global Forum Peer Reviews of Canada, now incorporating Phase 2 ratings.

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