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Taxation: Most bookmarked
Study into the Role of T...
This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries...
(2008)
no bookmarks
Engaging with High Net W...
High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax syste...
(2009)
no bookmarks
Taxation of SMEs
Key Issues and Policy Considerations
This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorpora...
(2009)
no bookmarks
Addressing Tax Risks Inv...
The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treat...
(2010)
no bookmarks
Tax Expenditures in OECD...
In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups...
(2010)
no bookmarks
Tax Co-operation 2008
Towards a Level Playing
The OECD Global Forum on Taxation's annual assessment of transparency and tax information exchange policies inmore than 80 economies.This report is the second edition of that assessment. It highlights changes made over the last year in the domestic laws and regulations of the ...
(2008)
no bookmarks
Tax Co-operation 2010
Towards a Level Playing Field
The Global Forum on Transparency and Exchange of Information for Tax Purposes's annual assessment of the legal and regulatory systems for the exchange of information in tax matters. This year’s edition covers more than 90 jurisdictions, including all OECD and G20 countries as...
(2010)
no bookmarks
Consumption Tax Trends 2006
"VAT/GST and Excise Rates, Trends and Administration Issues"
This publication presents information about VAT/GST and excise duty rates in OECD member countries as well asinformation about indirect tax topics such as international aspects of VAT development and application of VAT to small and medium-size enterprises. It also describes a ...
(2006)
no bookmarks
Encouraging Savings thro...
To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred savings accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross...
(2007)
no bookmarks
Tax Co-operation 2007
Towards a Level Playing Field
In 2006, the Global Forum on Taxation, which includes both OECD and Non-OECD economies, launched an annual assessment of transparency and tax information exchange policies covering 82 economies.This update report highlights changes made over the last year in the domestic laws ...
(2007)
no bookmarks
Tax Co-operation 2006
Towards a Level Playing Field
The Global Forum on Taxation, which consists of OECD and non-OECD economies, seeks to improve transparency and to establish effective exchange of information so that countries can ensure compliance with their national tax laws. The Global Forum is working towards a level playi...
(2006)
no bookmarks
Taxation of Capital Gain...
Policy Considerations and Approaches
Thisbook investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic...
(2006)
no bookmarks
Tax Effects on Foreign D...
Recent Evidence and Policy Analysis
Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to t...
(2007)
no bookmarks
Taxing Wages 2005
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benef...
(2006)
no bookmarks
Taxing Wages 2006
Taxing Wages provides unique information on income tax paid by workers and social security contributions levied on employees and their employers in OECD countries. In addition, this annual publication specifies family benefits paid as cash transfers. Amounts of taxes and benef...
(2007)
no bookmarks
The Political Economy of...
Based on experience in OECD countries, this book provides a comprehensive discussion of the effectiveness of environmentally related taxes, of recent research on the environmental and economic impacts of applying them, an on their potential for wider use. In particular, it loo...
(2006)
no bookmarks
Whither Taiwan and Mainl...
National Identity, the State and Intellectuals
This book recounts the previously-untold history of Hong Kong’s deeply flawed but spectacularly successful tax system. It is a story shedding new light on the political process in Hong Kong, and on relations between Hong Kong and London. Given the success
(2010)
no bookmarks
The Dynamics of Beijing-...
A Model for Taiwan?
This book tells an instructive tale of Hong Kong's tax system from 1940 (when taxes on income were first introduced in the territory) until the present day. For Hong Kong's own historians and political scientists, it supplies cogent but previously neglected evidence of the inf...
(2009)
no bookmarks
Corporate Loss Utilisati...
Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable ...
(2011)
no bookmarks
Global Forum on Transpar...
Phase 1: Legal and Regulatory Framework
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum ...
(2012)
no bookmarks
