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Author: OECD
Publisher: OECD Publishing
Published: 2022-04-14
Total Pages: 56
ISBN-13: 9264958355
DOWNLOAD EBOOKThis report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by the Bahamas.
Author: OECD
Publisher: OECD Publishing
Published: 2020-07-27
Total Pages: 52
ISBN-13: 9264841334
DOWNLOAD EBOOKThis report reflects the outcome of the Stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Bahamas.
Author: OECD
Publisher: OECD Publishing
Published: 2018-08-30
Total Pages: 102
ISBN-13: 9264304304
DOWNLOAD EBOOKUnder Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to ...
Author: OECD
Publisher: OECD Publishing
Published: 2021-04-15
Total Pages: 116
ISBN-13: 9264970738
DOWNLOAD EBOOKThis report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
Author: Oecd
Publisher: Org. for Economic Cooperation & Development
Published: 2020-08-18
Total Pages: 52
ISBN-13: 9789264914575
DOWNLOAD EBOOKThis report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Italy.
Author: OECD
Publisher: OECD Publishing
Published: 1998-05-19
Total Pages: 82
ISBN-13: 9264162941
DOWNLOAD EBOOKTax 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.
Author: OECD
Publisher: OECD Publishing
Published: 2013-02-12
Total Pages: 91
ISBN-13: 9264192743
DOWNLOAD EBOOKThis report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOKThis 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.
Author: John Brondolo
Publisher: International Monetary Fund
Published: 2016-03-17
Total Pages: 67
ISBN-13: 1475523610
DOWNLOAD EBOOKTax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author: OECD
Publisher: OECD Publishing
Published: 2013-07-19
Total Pages: 44
ISBN-13: 9264202714
DOWNLOAD EBOOKThis 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.
