Convention On The Organisation For Economic Co Operation And Development
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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 2624 |
Release | : 2019-04-25 |
Genre | : |
ISBN | : 9264306994 |
This publication is the tenth 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 as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 658 |
Release | : 2017-12-18 |
Genre | : |
ISBN | : 9264287957 |
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author | : Peter Carroll |
Publisher | : Edward Elgar Publishing |
Total Pages | : 319 |
Release | : 2011-01-01 |
Genre | : Business & Economics |
ISBN | : 0857939890 |
The book reveals, for the first time, the origins, growth and complex role of the OECD as it celebrates its fiftieth anniversary, showing how it has adapted for the most part successfully to the changing needs of its members, both large and small. Peter Carroll and Aynsley Kellow provide a comprehensive account and analysis of the origins, development and, most intriguingly, the recent reforms that characterise the OECD. They argue that this increasingly complex organisation has fulfilled its design to be an adaptive, learning organisation and explore how the OECD has spread its wings beyond its European and North American roots to become an increasingly influential body in global governance. Topical chapters include the OECD s work on health and the environment, relations with international, intergovernmental organisations, the OECD s structure and also the key processes. This fascinating book will be warmly welcomed by academics, researchers and postgraduate students in a wide range of fields including international relations, international business, political science, public policy and public administration. Public servants in national departments and agencies particularly those with significant international activities will also find the book to be of great interest, as will professionals within international organisations such as IMF, World Bank, EU, UN and (of course) the OECD itself.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 224 |
Release | : 2019-03-10 |
Genre | : |
ISBN | : 9264677852 |
Non-trial resolutions, often referred to as settlements, have been the predominant means of enforcing foreign bribery and other related offences since the entry into force of the OECD Anti-Bribery Convention 20 years ago. The last decade has seen a steady increase in the use of coordinated multi-jurisdictional non-trial resolutions, which have, to date, permitted the highest global amount of combined financial penalties in foreign bribery cases. This study is the first cross-country examination of the different types of resolutions that can be used to resolve foreign bribery cases.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 2289 |
Release | : 2015-10-30 |
Genre | : |
ISBN | : 9264239081 |
This publication is the ninth 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 15 July 2014.
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 | : |
Publisher | : |
Total Pages | : 169 |
Release | : 1963 |
Genre | : |
ISBN | : 9789264073241 |
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 342 |
Release | : 2003-01-20 |
Genre | : |
ISBN | : 9264177477 |
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes.
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.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 164 |
Release | : 2017-12-12 |
Genre | : |
ISBN | : 9264368140 |
The OECD Anti-Bribery Convention focuses on enforcement through the criminalisation of foreign bribery but it is multidisciplinary and includes key requirements to combat money laundering, accounting fraud, and tax evasion connected to foreign bribery. The first step, however, in enforcing foreign bribery and related offences is effective detection. This study looks at the primary sources of detection for the foreign bribery offence and the role that certain public agencies and private sector actors can play in uncovering this crime. It examines the practices developed in different sectors and countries which have led to the successful detection of foreign bribery with a view to sharing good practices and improving countries’ capacity to detect and ultimately step-up efforts against transnational bribery. The study covers a wide range of potential sources for detecting foreign bribery: self-reporting; whistleblowers and whistleblower protection; confidential informants and cooperating witnesses; media and investigative journalism; tax authorities; financial intelligence units; other government agencies; criminal and other legal proceedings; international co-operation and professional advisers.