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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: OECD
Publisher: OECD Publishing
Published: 2017-09-29
Total Pages: 205
ISBN-13: 9264279121
DOWNLOAD EBOOKThis is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.
Author: Organisation for Economic Co-operation and Development
Publisher:
Published: 2017
Total Pages: 0
ISBN-13: 9789264586246
DOWNLOAD EBOOKThis report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an "inside view" on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.
Author: OECD
Publisher: OECD Publishing
Published: 2017-07-10
Total Pages: 612
ISBN-13: 9264265120
DOWNLOAD EBOOKThis consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author: OECD
Publisher: OECD Publishing
Published: 2015-08-11
Total Pages: 384
ISBN-13: 9264232346
DOWNLOAD EBOOKTax 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).
Author: Organization for Economic Cooperation and Development
Publisher: Organization for Economic Co-Operation & Development
Published: 2017-06
Total Pages: 0
ISBN-13: 9789264279117
DOWNLOAD EBOOKThis edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).
Author: OECD
Publisher: OECD Publishing
Published: 2022-01-20
Total Pages: 658
ISBN-13: 9264921915
DOWNLOAD EBOOKIn a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.
Author:
Publisher:
Published: 2020
Total Pages: 734
ISBN-13: 9789264586246
DOWNLOAD EBOOKAuthor: Mr.Michael Keen
Publisher: International Monetary Fund
Published: 2017-01-20
Total Pages: 27
ISBN-13: 1475570309
DOWNLOAD EBOOKThis paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Author: OECD
Publisher: OECD Publishing
Published: 2017-12-18
Total Pages: 658
ISBN-13: 9264287957
DOWNLOAD EBOOKThis 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...
