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.
Dans un environnement fiscal international en mutation, un certain nombre de pays s'inquietent de la facon dont les normes internationales, sur lesquelles sont fondees les conventions fiscales bilaterales, repartissent les droits d'imposition entre Etats de la source et de la residence.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Monaco, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for the Bahamas, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for San Marino, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains a "e;Phase 2: Implementation of the Standard in Practice"e; review for Qatar, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
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.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Luxembourg, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for India, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review of the British Virgin Islands, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains a "e;Phase 2: Implementation of the Standard in Practice"e; review for Brazil, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains the "e;Phase 2: Implementation of the Standard in Practice"e; review for Bermuda, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report contains a "e;Phase 2: Implementation of the Standard in Practice"e; review for Austria, as well as a revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for this jurisdiction.
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA's Study into the Role of Tax Intermediaries.
Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists.
This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world's major revenue bodies.
This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results.
Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption.
This study draws on recent tax policy experience in a selection of OECD countries to provide an analysis of important current tax policy issues in a number of areas: corporate income tax; personal income tax and social security contributions; consumption tax; property and wealth taxes; devolving expenditure and taxing power; tax administration and enforcement.
It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development.
