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- Organisation for Economic Co-operation and Development 2013; US$ 33.00
Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit... more...
- OECD Publishing 2013; US$ 224.00
Taxing Wages provides unique information on the taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers and cash benefits paid by in-work families. The purpose is to illustrate how these taxes... more...
- OECD Publishing 2013; US$ 119.00
This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the worlds major revenue bodies. This edition updates performance-related and descriptive material contained in prior editions with new data and supplements this with new features including coverage... more...
- Addicus Books 1996; US$ 1.99
On the surface, the concept of a flat tax sounds good?it would simplify tax preparation and lower most people's taxes. However, according to Scott E. Hicko, a flat tax would increase taxes for the average worker and destroy the American dream. Under such tax legislation, the super wealthy would pay less tax while the nations's working class sould... more...
- Safari Books Ltd. 2012; US$ 49.95
This book discusses the evolution of taxation in Nigeria within the framework of eight broad themes i.e., The Origin and Practice of Fiscal Federalism in Nigeria, The Constitutional Context for Taxation, The Three Eras of Taxation in Nigeria, The Structure and Jurisdiction of Nigerian Tax Authorities, Instruments of Tax Policy, Statutory Developments,... more...
- OECD Publishing 2013; US$ 33.00
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTAs Study into the Role of Tax Intermediaries. The study recommended that revenue bodies develop a relationship based on trust and co-operation. The report is based on a detailed examination of the practical experiences... more...
- Springer Fachmedien Wiesbaden 2013; US$ 54.99
In der GmbH & Co. KG wird die Haftung durch die GmbH übernommen und ist entsprechend beschränkt. Diese beliebte Form der Personengesellschaft hat neben dem haftungsrechtlichen Vorteil auch steuerrechtliche Vor-, aber auch Nachteile. Das Werk beinhaltet zahlreiche Beispiele, Muster und Praxishinweise. Damit ist es ein echtes Praktikerwerk für den... more...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews: Australia 2013: CombinedOECD Publishing 2013; US$ 50.00
This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Australia, now incorporating Phase 2 ratings. 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 120 jurisdictions, which participate... more...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews: Bahrain 2013: Phase 2OECD Publishing 2013; US$ 50.00
This report contains the Phase 2: Global Forum Peer Review of Bahrain, as well as a revised version of the Phase 1 review already released for this country. 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... more...
Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews: Belgium 2013: Phase 2OECD Publishing 2013; US$ 50.00
This report contains the "Phase 2: Implementation of the Standard in Practice" review for Belgium, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework... more...