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E-book Global Forum on Transparency and Exchange of Information for Tax Purpo…
A first round of reviews was conducted over 2010-16. The Global Forum started a second round of reviews in 2016 based on enhanced Terms of Reference, which notably include new principles agreed in the 2012 update to Article 26 of the OECD Model Tax Convention and its commentary, the availability of and access to beneficial ownership information, and completeness and quality of outgoing EOI …
- Edisi
- -
- ISBN/ISSN
- 9789264291157
- Deskripsi Fisik
- 104 hlm
- Judul Seri
- -
- No. Panggil
- 336.2449 OEC g
E-book Imposing Standards : The North-South Dimension to Global Tax Politics
Stories of tax- dodging corporate giants make headlines on a weekly basis. None-theless, governments manage to collect over US$2 trillion in corporate income tax each year, much of it from big multinational businesses.1 This book is about the rules governments have negotiated to divide the tax base among themselves: how they are designed to work, rather than how they are circumvente…
- Edisi
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- ISBN/ISSN
- 9781501756009
- Deskripsi Fisik
- 247 hlm
- Judul Seri
- -
- No. Panggil
- 336.2 HEA i
E-book The Online Advertising Tax : A Digital Policy Innovation
Google and Facebook now control about two thirds of global advertising revenue. They dominate the online advertising market in the form of a duopoly and avoid paying adequate taxes. This policy brief introduces a new possibility and policy innovation for taxing online adver-tising. This brief sheds new light on the question how to estabilish models for taxing online ad…
- Edisi
- -
- ISBN/ISSN
- 9781911534860
- Deskripsi Fisik
- 33 hlm
- Judul Seri
- -
- No. Panggil
- 336.2 FUC t
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