Model Convention For Mutual Administrative Assistance In The Recovery Of Tax Claims
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| Author | : Maria Amparo Grau Ruiz |
| Publisher | : Kluwer Law International B.V. |
| Total Pages | : 357 |
| Release | : 2003-01-14 |
| Genre | : Business & Economics |
| ISBN | : 9041198938 |
In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 112 |
| Release | : 2011-06-01 |
| Genre | : |
| ISBN | : 9264115609 |
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
| Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
| Publisher | : Organisation for Economic Co-operation and Development ; [Washington, D.C. : Sold by OECD Publications and Information Center] |
| Total Pages | : 76 |
| Release | : 1981 |
| Genre | : Business & Economics |
| ISBN | : |
Text of the Model Convention for mutual administrative assistance in the recovery of tax claims, followed by commentaries on the articles and recommendations.
| Author | : Xavier Oberson |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 335 |
| Release | : |
| Genre | : Disclosure of information |
| ISBN | : 1786434733 |
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 133 |
| Release | : 2008-02-29 |
| Genre | : |
| ISBN | : 9264041044 |
This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries.
| Author | : OECD |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 0 |
| Release | : 2017 |
| Genre | : Intangible property |
| ISBN | : 9789264272040 |
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 2134 |
| Release | : 2012-08-06 |
| Genre | : |
| ISBN | : 9264175180 |
This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 228 |
| Release | : 2011-06-27 |
| Genre | : |
| ISBN | : 9789264107236 |
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.
| Author | : Miranda Stewart |
| Publisher | : Cambridge University Press |
| Total Pages | : 433 |
| Release | : 2022-09-08 |
| Genre | : Law |
| ISBN | : 1107097460 |
A broad, accessible, evidence-based analysis of tax law and how democratic tax states are confronting today's global digital challenges.
| Author | : Luzius U. Cavelti |
| Publisher | : Stämpfli Verlag |
| Total Pages | : 338 |
| Release | : 2016-10-27 |
| Genre | : Law |
| ISBN | : 3727259701 |
Why is international cooperation on taxation so difficult to achieve? The problems in international taxation arise from a sovereignty conflict between the country in which the income originates (source country) and the country in which the recipient of the income resides (residence country). This book explores the equally valid sovereign tax claims of source and of residence countries and highlights the incompatibility of these concurrent tax claims. The resulting incoherence between source and residence countries distorts taxation of cross-border income to a point where it not only creates discriminations but challenges the fundamental principles of international taxation in itself. This is an essential dilemma of international tax policy. And yet, given the profound role the power to tax plays in exercising sovereignty, are governments able, or even willing, to eliminate this essential dilemma?
