Narrow search
Showing 1 - 10 of 445
Cover Image
Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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 the interpretation and application of tax treaties. The Action …
Persistent link: https://www.econbiz.de/10012451563
Cover Image
Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14
OECD - 2019
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 the interpretation and application of tax treaties. The Action …
Persistent link: https://www.econbiz.de/10012451649
Cover Image
China (stage 1)
OECD - 2019
Persistent link: https://www.econbiz.de/10012175339
Cover Image
Hong Kong, China (stage 1)
OECD - 2019
Persistent link: https://www.econbiz.de/10012175607
Cover Image
Aggressive Tax Planning based on After-Tax Hedging
OECD - 2013
Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …
Persistent link: https://www.econbiz.de/10015082263
Cover Image
Implementing the Tax Transparency Standards : A Handbook for Assessors and Jurisdictions, Second Edition
2011 - 2011
Persistent link: https://www.econbiz.de/10012441520
Cover Image
The sharing and gig economy : effective taxation of platform sellers : Forum on Tax Administration
OECD - 2019
Persistent link: https://www.econbiz.de/10012014262
Cover Image
The Sharing and Gig Economy: Effective Taxation of Platform Sellers : Forum on Tax Administration
OECD - 2019
services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform … sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into …. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration …
Persistent link: https://www.econbiz.de/10012452573
Cover Image
Do investors disproportionately shed assets of distant countries under increased uncertainty? : evidence from the global financial crisis
2012
The global crisis of 2008-09 went in hand with sharp fluctuations in capital flows. To some extent, these fluctuations may have been attributable to uncertainty-averse investors indiscriminately selling assets about which they had poor information, including those in geographically distant...
Persistent link: https://www.econbiz.de/10009691014