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agreements. Some two dozen experts from governments, international organisations, universities international organisations …
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How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems … addressed in this book. This volume provides a comprehensive guide to the status of the OECD-led international work on these … review and comment, and details the outputs from the past two years' intensive dialogue with the international business …
Persistent link: https://www.econbiz.de/10012447928
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base...
Persistent link: https://www.econbiz.de/10012450929
BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of...
Persistent link: https://www.econbiz.de/10012451128
This dataset contains values and quantities of exports and imports by partner countries and by commodity. The complex nature of the customs and statistical needs require a detailed commodity classification. The Harmonised Commodity Description and Coding System (Harmonised System, or HS), or...
Persistent link: https://www.econbiz.de/10013457988
This dataset contains values and quantities of exports and imports by partner countries and by commodity. The complex nature of the customs and statistical needs require a detailed commodity classification. The Harmonised Commodity Description and Coding System (Harmonised System, or HS), or...
Persistent link: https://www.econbiz.de/10013524237