the impact of the COVID-19 pandemic on tax treaties. The guidance represents the Secretariat’s views, supported by Working … Party 1 (in its inclusive framework setting), on the interpretation of the provisions of tax treaties intending to provide … general approach of Working Party 1 and illustrates how some jurisdictions have addressed the impact of COVID-19 on the tax …

the exceptional economic circumstances. This unprecedented situation is raising many tax issues, especially where there … that is not their country of residence. These issues have an impact on the right to tax between countries, which is … currently governed by international tax treaty rules that delineate taxing rights. At the request of concerned countries, the …

) as well as the tax laws are fiscal tools which shape and impact on the sector. It however sounds a note of warning: that … the use of budgetary provisions to structure and/or modify the course of taxation and the tax system are of limited legal …, the repeal of the Land Use Act 1978, the harmonisation of agricultural research and tax policy reform …

Critical to a country's tax revenue base is taxpayer compliance, with Allingham and Sandmo's model of tax compliance … added tax (VAT) for developing nations, this study explores to what extent is there a deterrent effect to improve compliance …-compliant SME taxpayers appears to be due to Tax Officers being ‘managed' through bribes. The findings demonstrate that in a …

rate can generate revenue gains; (iii) card transactions may facilitate tax buoyancy. It is argued that stronger incentives … for using card payments in tax evading industries can help lock-in the recent strong revenue performance when cash …

Following the financial crisis and ensuing austerity, politicians discovered the problem of tax avoidance. In response … citizens in the fairness of tax systems worldwide. The measures we are presenting today represent the most fundamental changes … to international tax rules in almost a century: they will put an end to double non-taxation, facilitate a better …