Similar Search Results

Rocha, Sergio André (ed.); Christians, Allison (ed.) - 2017

'Tax Sovereignty in the BEPS Era' focuses on how national tax sovereignty has been impacted by recent developments in … freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable … result of globalization and income mobility, one country's exercise of tax sovereignty often overlaps, interferes with or …

Persistent link: https://www.econbiz.de/10011875301

Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Croatia 2016 : phase 1: legal and regulatory framework ; March 2016 (reflecting the legal an...

OECD - 2016

Persistent link: https://www.econbiz.de/10011484039

Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Croatia 2016 : Phase 1: Legal and Regulatory Framework

OECD - 2016

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 130 jurisdictions which participate in the work of the Global Forum on an equal...

Persistent link: https://www.econbiz.de/10012451392

Tax policy reform and economic growth

2010

Persistent link: https://www.econbiz.de/10008757739

Tax Policy Reform and Economic Growth

2010

In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic...

Persistent link: https://www.econbiz.de/10012442826

Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14

OECD - 2019

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and 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...