Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 31 |
Release | : 2001-04-02 |
Genre | : |
ISBN | : 9264184546 |
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 31 |
Release | : 2001-04-02 |
Genre | : |
ISBN | : 9264184546 |
Report of the OECD to the 2000 Ministerial Council Meeting on progess in identifying and eliminating harmful tax practices.
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.
Author | : Rajiv Biswas |
Publisher | : Commonwealth Secretariat |
Total Pages | : 332 |
Release | : 2002 |
Genre | : Business & Economics |
ISBN | : 9780850926880 |
Many Commonwealth developing countries are potentially affected by the EU and OECD initiatives to regulate international tax competition. These articles by experts from Commonwealth countries discuss the concerns of affected nations, covering globalisation, fiscal sovereignty, WTO issues and more.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 651 |
Release | : 2021-04-29 |
Genre | : |
ISBN | : 9264438181 |
This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Author | : Chris R. Edwards |
Publisher | : Cato Institute |
Total Pages | : 267 |
Release | : 2008 |
Genre | : Business & Economics |
ISBN | : 1933995181 |
Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 91 |
Release | : 2013-02-12 |
Genre | : |
ISBN | : 9264192743 |
This 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 |
Total Pages | : 85 |
Release | : 2015-10-05 |
Genre | : |
ISBN | : 9264241191 |
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 5.
Author | : Erdo?du, M. Mustafa |
Publisher | : IGI Global |
Total Pages | : 652 |
Release | : 2016-05-03 |
Genre | : Business & Economics |
ISBN | : 1522500545 |
Since the 1970s, globalization has created an economic environment of interdependency between nations. Now, many countries in European and the MENA (Middle East and Northern Africa) regions must grapple with the need to increase public revenue while maneuvering through a global “race-to-the-bottom” tax competition. The Handbook of Research on Public Finance in Europe and the MENA Region explores economic development and public finance by providing critical insight into the use of public finance and policy and illuminating the intricacies of these topics through discussion of theory, empirical work, and policy objectives. This book is ideally designed for business professionals, policy makers, financers, students and researchers in the fields of public policy and economics.
Author | : Andrew P. Morriss |
Publisher | : Government Institutes |
Total Pages | : 210 |
Release | : 2010-06-16 |
Genre | : Business & Economics |
ISBN | : 0844743399 |
In Offshore Financial Centers and Regulatory Competition, a group of leading international law and finance experts argues that offshore jurisdictions have become key players in corporate finance and captive insurance markets.