The Tax Management International Forum
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Tax Management International Forum Discusses the Tax Treatment of Loan Guarantees
| Author | : N.C. Webb |
| Publisher | : |
| Total Pages | : |
| Release | : 2011 |
| Genre | : |
| ISBN | : |
This article summarises and discusses papers from the Tax Management International Forum meeting held in London on 22 October 2010 on the tax treatment of loan guarantees, including deductibility of the guarantee fee, transfer pricing and practical difficulties of determining an arm's length price, alternative arrangements, and taxation of the company providing the guarantee.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 355 |
| Release | : 2021-09-15 |
| Genre | : |
| ISBN | : 9264424083 |
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
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: Cook Islands 2012
| Author | : Global Forum on Transparency and Exchange of Information for Tax Purposes |
| Publisher | : Org. for Economic Cooperation & Development |
| Total Pages | : 84 |
| Release | : 2012-07-20 |
| Genre | : Business & Economics |
| ISBN | : |
This report summarises the legal and regulatory framework for transparency and exchange of information in Cook Islands as at April 2012.
Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 326 |
| Release | : 2017-03-27 |
| Genre | : |
| ISBN | : 9264267999 |
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Harmful Tax Competition An Emerging Global Issue
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 82 |
| Release | : 1998-05-19 |
| Genre | : |
| ISBN | : 9264162941 |
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition
| 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.
Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 384 |
| Release | : 2015-08-11 |
| Genre | : |
| ISBN | : 9264232346 |
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
OECD/G20 Base Erosion and Profit Shifting Project Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 51 |
| Release | : 2015-10-05 |
| Genre | : |
| ISBN | : 9264241221 |
Addressing base erosion and profit shifting (BEPS) is a key priority of governments. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. This publication is the final report for Action 7.
Current Challenges in Revenue Mobilization - Improving Tax Compliance
| Author | : International Monetary Fund |
| Publisher | : International Monetary Fund |
| Total Pages | : 81 |
| Release | : 2015-01-29 |
| Genre | : Business & Economics |
| ISBN | : 1498344895 |
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
