Visible Though Not Visible In Itself Transparency At The Crossroads Of International Financial Regulation And International Taxation
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Author | : Alessandro Turina |
Publisher | : |
Total Pages | : 0 |
Release | : 2023 |
Genre | : |
ISBN | : |
This article addresses the origins and potential evolutionary perspectives of one of the most frequently recurring words in the international tax policy debate: transparency. In doing so, this study introduces a two-level analysis. At a background level, it acknowledges that transparency is - by now - a term of art in the social sciences which lends itself to some specific legal characterizations. Adopting this very conceptual framework, the article advances the hypothesis of many symmetries between the international tax and financial regulatory spheres, which, in some instances, would seem to be suggestive of a derivative nature of the currently promoted transparency agenda in international taxation from various initiatives in the field of international financial regulation: this observation applies in particular to some underlying conceptual categories, institutional frameworks and concrete implementation mechanisms. The article argues that there are, thus, ample margins, on the one hand, to promote a reconciliation between these two regulatory spheres and, on the other hand, that international financial regulation - due to its historical precedence - may serve as a good predictor of some fundamental developments in the area of international tax transparency, once again especially with regard to the development of an institutional framework and the adoption of implementation mechanisms. At the same time, the shortcomings or asymmetries of the transparency agendas promoted in the two main fields of enquiry covered by the article are addressed in the light of the contribution of interdisciplinary "transparency studies" surveyed in the background section of this contribution.Full-text Paper.
Author | : A. Turina |
Publisher | : |
Total Pages | : |
Release | : 2016 |
Genre | : |
ISBN | : |
This article addresses the origins and potential evolutionary perspectives of one of the most frequently recurring words in the international tax policy debate: transparency. In doing so, this study introduces a two-level analysis. At a background level, it acknowledges that transparency is - by now - a term of art in the social sciences which lends itself to some specific legal characterizations. Adopting this very conceptual framework, the article advances the hypothesis of many symmetries between the international tax and financial regulatory spheres, which, in some instances, would seem to be suggestive of a derivative nature of the currently promoted transparency agenda in international taxation from various initiatives in the field of international financial regulation: this observation applies in particular to some underlying conceptual categories, institutional frameworks and concrete implementation mechanisms. The article argues that there are, thus, ample margins, on the one hand, to promote a reconciliation between these two regulatory spheres and, on the other hand, that international financial regulation - due to its historical precedence - may serve as a good predictor of some fundamental developments in the area of international tax transparency, once again especially with regard to the development of an institutional framework and the adoption of implementation mechanisms. At the same time, the shortcomings or asymmetries of the transparency agendas promoted in the two main fields of enquiry covered by the article are addressed in the light of the contribution of interdisciplinary "transparency studies" surveyed in the background section of this contribution.
Author | : Tsilly Dagan |
Publisher | : Cambridge University Press |
Total Pages | : 263 |
Release | : 2018 |
Genre | : Business & Economics |
ISBN | : 1107112109 |
Explains why perfecting, rather than curbing, interstate competition would make international taxation both more efficient and more just.
Author | : Yariv Brauner |
Publisher | : Edward Elgar Publishing |
Total Pages | : 416 |
Release | : 2020-12-25 |
Genre | : Law |
ISBN | : 1788975375 |
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 95 |
Release | : 2013-11-22 |
Genre | : |
ISBN | : 9264202757 |
This report contains the “Phase 2: Implementation of the Standard in Practice” review for Qatar, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 94 |
Release | : 2011-10-26 |
Genre | : |
ISBN | : 9264097198 |
This publication reviews the quality of Jersey's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 104 |
Release | : 2016-03-14 |
Genre | : |
ISBN | : 9264250875 |
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Niue.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 74 |
Release | : 2014-04-24 |
Genre | : |
ISBN | : 9264210229 |
This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 99 |
Release | : 2011-04-14 |
Genre | : |
ISBN | : 9264110488 |
This publication reviews the quality of Germany's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Author | : Xavier Oberson |
Publisher | : Edward Elgar Publishing |
Total Pages | : 423 |
Release | : 2023-03-02 |
Genre | : Law |
ISBN | : 1800884915 |
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.