OECD Investment Policy Reviews

OECD Investment Policy Reviews
Author: Organization for Economic Cooperation and Development
Publisher: OCDE
Total Pages: 0
Release: 2015
Genre: Investments
ISBN: 9789264208391

This Investment Policy Review examines Nigerias investment policies in light of the OECD Policy Framework for Investment (PFI), a tool to mobilize investment in support of economic growth and sustainable development. It provides an assessment and policy recommendations on different areas of the PFI: investment policy; investment promotion and facilitation; trade policy; infrastructure investment; competition; corporate governance and financial sector development. It also includes a special chapter analyzing the PFI in Lagos State. The Review follows on the request addressed by the Minister of Industry, Trade and Investment of Nigeria to the OECD Secretary-General in December 2011. It has been prepared in close co-operation with the Federal Government of Nigeria and Lagos State Government.

Action Plan on Base Erosion and Profit Shifting

Action Plan on Base Erosion and Profit Shifting
Author: OECD
Publisher: OECD Publishing
Total Pages: 44
Release: 2013-07-19
Genre:
ISBN: 9264202714

This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.

Judicial Interpretation of Tax Treaties

Judicial Interpretation of Tax Treaties
Author: Carlo Garbarino
Publisher: Edward Elgar Publishing
Total Pages: 699
Release: 2016-10-28
Genre: Business & Economics
ISBN: 1785365886

Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.

Tax Treaty Interpretation

Tax Treaty Interpretation
Author: Michael Lang
Publisher: Kluwer Law International B.V.
Total Pages: 402
Release: 2001-12-19
Genre: Business & Economics
ISBN: 9041198571

Detailed survey of tax treaty interpretations in 16 European countries taking into account court decisions since 1993, the OECD reports on partnership, changes in administrative practice at national level and recent Community law effecting taxation and tax practice.

The Aarhus Convention

The Aarhus Convention
Author:
Publisher:
Total Pages: 284
Release: 2014
Genre: Law
ISBN:

United Nations publication sales no. E.13.II.E.3"--Page 4 of cover.

Ten Steps to a Results-based Monitoring and Evaluation System

Ten Steps to a Results-based Monitoring and Evaluation System
Author: Jody Zall Kusek
Publisher: World Bank Publications
Total Pages: 270
Release: 2004-06-15
Genre: Government productivity
ISBN: 0821382896

An effective state is essential to achieving socio-economic and sustainable development. With the advent of globalization, there are growing pressures on governments and organizations around the world to be more responsive to the demands of internal and external stakeholders for good governance, accountability and transparency, greater development effectiveness, and delivery of tangible results. Governments, parliaments, citizens, the private sector, NGOs, civil society, international organizations and donors are among the stakeholders interested in better performance. As demands for greater accountability and real results have increased, there is an attendant need for enhanced results-based monitoring and evaluation of policies, programs, and projects. This Handbook provides a comprehensive ten-step model that will help guide development practitioners through the process of designing and building a results-based monitoring and evaluation system. These steps begin with a OC Readiness AssessmentOCO and take the practitioner through the design, management, and importantly, the sustainability of such systems. The Handbook describes each step in detail, the tasks needed to complete each one, and the tools available to help along the way."

Realizing the Right to Development

Realizing the Right to Development
Author: United Nations. Office of the High Commissioner for Human Rights
Publisher:
Total Pages: 584
Release: 2013
Genre: Business & Economics
ISBN:

This book is devoted to the 25th anniversary of the United Nations Declaration on the Right to Development. It contains a collection of analytical studies of various aspects of the right to development, which include the rule of law and good governance, aid, trade, debt, technology transfer, intellectual property, access to medicines and climate change in the context of an enabling environment at the local, regional and international levels. It also explores the issues of poverty, women and indigenous peoples within the theme of social justice and equity. The book considers the strides that have been made over the years in measuring progress in implementing the right to development and possible ways forward to make the right to development a reality for all in an increasingly fragile, interdependent and ever-changing world.

International Business Taxation

International Business Taxation
Author: Sol Picciotto
Publisher: Praeger
Total Pages: 424
Release: 1992-03-02
Genre: Business & Economics
ISBN:

This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.