Este libro recoge las estrategias innovadoras en 28 paises con el fin de ofrecer ideas e inspiracion a las autoridades fiscales en los paises en desarrollo con respecto a la educacion de los contribuyentes y la divulgacion para fortalecer la moral tributaria y el cumplimiento fiscal de sus ciudadanos.
Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour Monaco.
Das Handbuch liefert praktische Hinweise, die den zustandigen Bediensteten der Steuerverwaltung dabei helfen sollen, auffallige Zahlungen zu identifizieren, bei denen es sich wahrscheinlich um Bestechungsgelder an auslandische Amtstrager handelt, damit die Versagung der steuerlichen Abzugsfahigkeit durchgesetzt werden kann, sowie Schmiergeldzahlungen aufgedeckt und den fur die Strafverfolgung zustandigen Stellen des jeweiligen Landes gemeldet werden konnen.
Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour Luxembourg.
Ce rapport contient l'examen de Phase 2 : mise en A uvre pratique des normes ainsi que la version rvise de la Phase 1 : valuation de la qualit du cadre juridique et rglementaire dj publie pour la Belgique.
Ce rapport evalue la qualite du cadre juridique et reglementaire des juridictions en matiere d'echange de renseignements en matiere fiscale de la France.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for the Philippines.
This report containsthe "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Turks and Caicos.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for the Seychelles.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Macao, China.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Jamaica.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Hong Kong, China.
This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Estonia.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons.
The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.
The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.
Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions.
Este Plan de accion demanda cambios fundamentales en los mecanismos actuales y la adopcion de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, disenados para evitar y contrarrestar la erosion de la base imponible y el traslado de beneficios.
El presente informe se ha elaborado con el fin de pasar revista a los avances en la aplicacion del concepto de "e;cumplimiento cooperativo"e; y los cambios que han sucedido en el mundo de la empresa y el entorno economico en los cinco anos transcurridos desde que el Foro de Administracion Tributaria publico el "e;Estudio sobre el papel de los intermediarios fiscales"e; (Study into the Role of Tax Intermediaries).
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons.
