institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to … review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax … cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …

The author discusses the International Tax Transparency in Venezuela after the implementation of the worldwide taxation … system. A detailed analysis is made of the law providing the legal, economic and potential consequences of the use of tax … determine the actual income of taxpayers who are not in compliance with tax laws, especially with respect to the filing of the …