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  • MPI Ethno. Forsch.  (830)
  • HU-Berlin Edoc
  • Englisch  (830)
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  • 2015-2019  (830)
  • 1955-1959
  • Taxation  (830)
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  • 1
    Online-Ressource
    Online-Ressource
    Annex - Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 127 Seiten) , Illustrationen
    Suppl.: Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
    Serie: OECD taxation working papers no. 42
    Schlagwort(e): Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    DOI: 10.1787/6b20cce5-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 2
    Online-Ressource
    Online-Ressource
    Exchange of information and bank deposits in international financial centres (2019)
    Paris, France : OECD
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 51 Seiten) , Illustrationen
    Serie: OECD taxation working papers no. 46
    Schlagwort(e): Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally by 24% or USD 410 billion during the period from 2008 to 2019. The commencement of automatic exchange of information is associated on average with a statistically significant 22% reduction in IFC bank deposits held by non-IFC counterparty jurisdictions. The results show that exchange of information on request was associated with a reduction of around 10% during the early years of implementation. Robustness checks show that voluntary disclosure programmes do not drive the results. These findings highlight the effectiveness of the expansion of automatic exchange of informationand provide further evidence of the success of a comprehensive multilateral approach towards international tax transparency.
    DOI: 10.1787/025bfebe-en
    URL: lizenzpflichtig
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  • 3
    Online-Ressource
    Online-Ressource
    The potential of tax microdata for tax policy (2019)
    Paris, France : OECD
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Serie: OECD taxation working papers no. 45
    Schlagwort(e): Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used. Most empirical economics is based on survey data. However, the current trend of low and falling response rates has placed a question mark over the future value of survey practice generally. By contrast, this paper discusses the increasing use of tax microdata in economic research and the new types of policy analysis made possible by it. In the future, best-practice tax policy analysis is likely to combine tax microdata with survey and national account data. The advantages of these combined data will be important for policymakers to understand and address future policy challenges including protecting tax revenues in an era of population ageing and supporting fairness given the changing nature of economic mobility.
    DOI: 10.1787/d2283b8e-en
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    URL: lizenzpflichtig
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  • 4
    Online-Ressource
    Online-Ressource
    Le casse-tête fiscal du travail à la demande (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (3 p.)
    Titel der Quelle: OECD Observer
    Schlagwort(e): Employment ; Taxation
    DOI: 10.1787/143f7eb6-en
    URL: lizenzpflichtig
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  • 5
    Online-Ressource
    Online-Ressource
    Middling Through (2019)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (2 p.)
    Paralleltitel: Parallele Sprachausgabe La classe moyenne a-t-elle encore les moyens ?
    Titel der Quelle: OECD Observer
    Schlagwort(e): Employment ; Social Issues/Migration/Health ; Taxation ; Economics
    DOI: 10.1787/db546b70-en
    URL: lizenzpflichtig
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  • 6
    Online-Ressource
    Online-Ressource
    Taxing vehicles, fuels, and road use : opportunities for improving transport tax practice (2019)
    Paris, France : OECD
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Serie: OECD taxation working papers no. 44
    Schlagwort(e): Taxation ; Transport ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper discusses the main external costs related to road transport and the design of taxes to manage them. It provides an overview of evolving tax practice in the European Union and the United States and identifies opportunities for better alignment of transport taxes with external costs. There is considerable scope for improving transport tax practice, notably by increasing the use of taxes based on road use. Distance charges offer great promise in delivering more efficient road transport. In heavily congested areas, targeted charges are a cost-effective way of reducing congestion. Fiscal objectives provide an impetus for change as improving vehicle fuel efficiency and fleet penetration of alternative fuel vehicles erode traditional tax bases, particularly those relating to fossil fuel use. A gradual shift from an energy-based approach towards distance-based transport taxes has the potential to establish a stable tax base in the road transport sector in the long run.
    DOI: 10.1787/e7f1d771-en
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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  • 7
    Online-Ressource
    Online-Ressource
    Taxation and the future of work : how tax systems influence choice of employment form (2019)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Suppl.: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Serie: OECD taxation working papers no. 41
    Schlagwort(e): Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    DOI: 10.1787/20f7164a-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 8
    Online-Ressource
    Online-Ressource
    The use of revenues from carbon pricing (2019)
    Paris, France : OECD
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 240 Seiten) , Illustrationen
    Serie: OECD taxation working papers no. 43
    Schlagwort(e): Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political commitments or legal earmarks – on revenue use differ between carbon taxes, emissions trading systems, and excise taxes. Constraints are less common for excise taxes, which also raise the most revenue. Carbon tax revenues are relatively often associated with environmental tax reforms, involving reductions in personal or corporate income taxes. Revenues from emissions trading systems are frequently directed towards green spending. The results may be relevant to the political economy of ambitious carbon pricing schemes in the sense that the political expedience of choices on revenue use may depend on the amount of revenue raised.
    DOI: 10.1787/3cb265e4-en
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  • 9
    Online-Ressource
    Online-Ressource
    Achieving productive transformation (2019)
    Paris : OECD Publishing ;
    Details
    ISBN: 9789264731295 , 9789295104792
    Sprache: Englisch
    Seiten: 1 Online-Ressource (254 Seiten) , Illustrationen
    Serie: Africa's development dynamics 2019
    Serie: Africa's development dynamics
    Paralleltitel: Erscheint auch als Achieving productive transformation
    Schlagwort(e): Afrikanische Union ; Sozioökonomischer Wandel ; Entwicklung ; Unterentwicklung ; Ursache ; Internationale Organisation ; Politisches Ziel ; Ordnungspolitik ; Wirtschaft ; Transformation ; Interesse ; Grundlage ; Regionale Wirtschaftsstruktur ; Regionalentwicklung ; Regionalplanung ; Soziales Netzwerk ; Exportorientiertes Entwicklungsmodell ; Marktzugang ; Wirtschaftsindikator ; Sozialer Indikator ; Wirtschaftswachstum ; Leistungssteigerung ; Tendenz ; Finance and Investment ; Governance ; Taxation ; Development ; Transport ; Trade ; Industry and Services ; Afrika
    Kurzfassung: What are the major economic and social trends in Africa? What is Africa’s role in globalisation? This annual report presents an Africa open to the world and towards the future. Africa’s Development Dynamics uses the lessons learned in the five African regions – Central, East, North, Southern and West Africa – to develop recommendations and share good practices. The report identifies innovative policies and offers practical policy recommendations, adapted to the specificities of African economies. Drawing on the most recent available statistics, this analysis of development dynamics aims to help African leaders reach the targets of the African Union’s Agenda 2063 at all levels: continental, regional, national, and local. Every year this report will focus on one strategic theme. This 2019 edition explores policies for productive transformation. It proposes three main policy focus for transforming firms: providing business services to clusters of firms; developing regional production networks; and improving exporting firms’ ability to thrive in fast-changing markets. This volume feeds into a policy debate between African Union’s nations, citizens, entrepreneurs and researchers. It aims to be part of a new co-operation between countries and regions focused on mutual learning and the preservation of common goods. This report is the result of a partnership between the African Union Commission and the OECD Development Centre.
    DOI: 10.1787/c1cd7de0-en
    URL: lizenzpflichtig
    URL: kostenfrei
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  • 10
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Romania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309883
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
    DOI: 10.1787/9789264309883-en
    URL: lizenzpflichtig
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  • 11
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264729407
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: The Netherlands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Niederlande ; Taxation ; Netherlands ; Niederlande ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Netherlands.
    DOI: 10.1787/fdce8e7f-en
    URL: lizenzpflichtig
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  • 12
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Iceland (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309968
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
    DOI: 10.1787/9789264309968-en
    URL: lizenzpflichtig
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  • 13
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264545861
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Liechtenstein 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Liechtenstein.
    DOI: 10.1787/299793c5-en
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  • 14
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264730274
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Taxation ; Hong Kong, China ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Hong Kong (China).
    DOI: 10.1787/34f9b9a8-en
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  • 15
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    Online-Ressource
    Country-by-Country Reporting – Compilation of Peer Review Reports (Phase 2) : Inclusive Framework on BEPS: Action 13 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714175 , 9789264762718 , 9789264342187
    Sprache: Englisch
    Seiten: 1 Online-Ressource (566 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Country-by-country reporting
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; Taxation ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups’ operations across the world will boost tax authorities’ risk-assessment capabilities. The Action 13 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard is proceeding in stages with three annual reviews in 2017, 2018 and 2019. The phased review process follows the phased implementation of CbC Reporting. Each annual peer review process will therefore focus on different aspects of the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of CbC reports. This second annual peer review report reflects the outcome of the second review which considered all aspects of implementation. It contains the review of 116 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/f9bf1157-en
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  • 16
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, United States (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264327658
    Sprache: Englisch
    Seiten: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United States (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; USA ; G20-Staaten ; Taxation ; United States ; G-20-Staaten ; USA ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United States, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/305147e9-en
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  • 17
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264826601
    Sprache: Englisch
    Seiten: 1 Online-Ressource (119 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Lebanon 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Libanon ; Taxation ; Lebanon ; Libanon ; Steuerrecht
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Lebanon.
    DOI: 10.1787/939f334e-en
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  • 18
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    Addressing Industrial Air Pollution in Kazakhstan : Reforming Environmental Payments Policy Guidelines (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937079 , 9789264438422 , 9789264641495
    Sprache: Englisch
    Seiten: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Serie: OECD Green Growth Studies
    Paralleltitel: Parallele Sprachausgabe РЕШЕНИЕ ПРОБЛЕМЫ ПРОМЫШЛЕННОГО ЗАГРЯЗНЕНИЯ ВОЗДУХА В КАЗАХСТАНЕ: Руководящие принципы реформирования политики в области экологических платежей
    Paralleltitel: Erscheint auch als Addressing industrial air pollution in Kazakhstan
    Schlagwort(e): Luftverschmutzung ; Industrie ; Umweltabgabe ; Reform ; Kasachstan ; Environment ; Governance ; Social Issues/Migration/Health ; Taxation ; Kazakhstan
    Kurzfassung: Kazakhstan has recorded impressive economic growth rates since its independence, driven mainly by export of commodities and high rate of energy use. These rates are not sustainable and are generating significant air pollution, in particular from industrial stationary sources. This is putting at risk the country’s development ambitions to become one of the top global economies by 2050 and converge towards OECD living standards. Building on OECD previous analysis, this publication shows that Kazakhstan’s environmental payments (environmentally related taxes, non-compliance penalties and compensation for damage regulation) for industrial air pollutants, as currently applied, impede energy efficiency and pollution abatement with heavy-handed non-compliance responses and focus on rising revenues. They also add to the cost of doing businesses in the country with limited environmental benefit. In the spirit of the Polluter-Pays Principle, much more reforms of regulation of environmental payments are needed. This report provides guidelines for reform drawing from air pollution regulations in OECD member countries and the results of the analysis of the system in Kazakhstan carried out by the OECD in close co-operation with the Government of Kazakhstan.
    DOI: 10.1787/0e04ea86-en
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  • 19
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Russian Federation (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625556
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
    DOI: 10.1787/4599c8b2-en
    URL: lizenzpflichtig
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  • 20
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264944046
    Sprache: Englisch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
    DOI: 10.1787/3f820b8e-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 21
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598362
    Sprache: Englisch
    Seiten: 1 Online-Ressource (95 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Costa Rica (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Costa Rica ; Taxation ; Costa Rica ; Costa Rica ; Finanzverwaltung ; Steuer ; Grenzüberschreitende Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Costa Rica.
    DOI: 10.1787/4d74d8a2-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 22
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840706
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Croatia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kroatien ; Taxation ; Croatia
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Croatia.
    DOI: 10.1787/ccacbca7-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 23
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346659
    Sprache: Englisch
    Seiten: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Guatemala (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guatemala ; Taxation ; Guatemala ; Guatemala ; Finanzbehörde ; Steuer ; Grenzüberschreitende Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Guatemala.
    DOI: 10.1787/5ce22634-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 24
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264597181
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Luxembourg 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Luxembourg.
    DOI: 10.1787/7ba732bf-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 25
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Hungary (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309982
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
    DOI: 10.1787/9789264309982-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 26
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovak Republic (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309890
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
    DOI: 10.1787/9789264309890-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 27
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264455030
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Turks and Caicos Islands.
    DOI: 10.1787/5a837e0a-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 28
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264922808
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Republic of North Macedonia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia ; Nordmazedonien ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Republic of North Macedonia.
    DOI: 10.1787/c02d85f9-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 29
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Saudi Arabia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591493
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
    DOI: 10.1787/322136b0-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 30
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Bulgaria (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700109
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
    DOI: 10.1787/30ffa4a6-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 31
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Hong Kong, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264466197
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
    DOI: 10.1787/46034be3-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 32
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Switzerland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264728035
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Switzerland (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Schweiz ; G20-Staaten ; Taxation ; Switzerland ; Schweiz ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Switzerland, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/77ab98a6-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 33
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790841
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
    DOI: 10.1787/b9018c2d-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 34
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474079
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
    DOI: 10.1787/c66636e8-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 35
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, United Kingdom (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264980570
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: United Kingdom (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Großbritannien ; G20-Staaten ; Taxation ; United Kingdom ; G-20-Staaten ; Großbritannien ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Kingdom, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/33e2bf3d-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 36
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264510180
    Sprache: Englisch
    Seiten: 1 Online-Ressource (115 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Vanuatu (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vanuatu ; Taxation ; Vanuatu ; Vanuatu ; Finanzverwaltung ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Vanuatu.
    DOI: 10.1787/dd70b774-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 37
    Online-Ressource
    Online-Ressource
    Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264321816 , 9789264395138 , 9789264560369
    Sprache: Englisch
    Seiten: 1 Online-Ressource (611 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Harmful tax practices - 2018 peer review reports on the exchange of information on tax rulings
    Schlagwort(e): Taxation ; Steuerbescheid
    Kurzfassung: 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 transparency, could give rise to BEPS concerns. Over 135 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. Recommendations are issued where improvements are needed to meet the minimum standard. This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 112 jurisdictions. It assesses implementation for the 1 January - 31 December 2018 period.
    DOI: 10.1787/7cc5b1a2-en
    URL: lizenzpflichtig
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  • 38
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264519916
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: United Arab Emirates 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Vereinigte Arabische Emirate ; Taxation ; United Arab Emirates
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the United Arab Emirates.
    DOI: 10.1787/78bb1919-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 39
    Online-Ressource
    Online-Ressource
    G20 contribution to the 2030 Agenda : progress and way forward (2019)
    [Paris] : OECD, UNDP | Paris : OECD Publishing
    Details
    ISBN: 9789264580213
    Sprache: Englisch
    Seiten: 1 Online-Ressource (36 Seiten) , Illustrationen, Diagramme
    Schlagwort(e): Education ; Energy ; Agriculture and Food ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Economics ; Trade
    Kurzfassung: As the world's premier forum for international economic co-operation, the G20 plays a critical role in helping to achieve the 2030 Agenda for Sustainable Development. Based on robust evidence and available data, this report examines how the G20's contributions to the global goals across key sectors are already making a difference, while also suggesting where it could go further in leading by example to support the global goals. Collectively, G20 members account for around 85% of global gross domestic product, 75% of world trade and 80% of global carbon dioxide emissions – to name just a few areas of the G20's influence. This report, commissioned by the Government of Japan in support of its 2019 G20 Presidency, takes stock of the G20's progress to date against its Action Plan on the 2030 Agenda for Sustainable Development.
    DOI: 10.1787/db84dfca-en
    URL: lizenzpflichtig
    URL: https://www.oecd-ilibrary.org/economics/g20-contribution-to-the-2030-agenda_db84dfca-en
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 40
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Greece (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310001
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
    DOI: 10.1787/9789264310001-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 41
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    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Slovenia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264309944
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
    DOI: 10.1787/9789264309944-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 42
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Turkey (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310087
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
    DOI: 10.1787/9789264310087-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 43
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264629783
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Panama 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Panama.
    DOI: 10.1787/5f2584a0-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 44
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264341722
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Marshall Islands 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marshallinseln ; Taxation ; Marshall Islands ; Marshallinseln ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Marshall Islands.
    DOI: 10.1787/89b5f984-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 45
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264850415
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Samoa 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa ; Samoa ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Samoa.
    DOI: 10.1787/d8954bf5-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 46
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Belgium (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264876989
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Belgium (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Belgien ; G20-Staaten ; Taxation ; Belgium ; Belgien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Belgium, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/734c25f4-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 47
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264995468
    Sprache: Englisch
    Seiten: 1 Online-Ressource (79 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Nauru 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru ; Nauru ; Finanzverwaltung ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Nauru.
    DOI: 10.1787/43120c29-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 48
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264790186
    Sprache: Englisch
    Seiten: 1 Online-Ressource (137 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Malaysia (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia ; Bericht ; Malaysia ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Malaysia.
    DOI: 10.1787/d422824d-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 49
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Indonesia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820456
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
    DOI: 10.1787/deb42398-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 50
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Colombia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674875
    Sprache: Englisch
    Seiten: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
    DOI: 10.1787/7182ca92-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 51
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    Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264772984
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
    DOI: 10.1787/85e69082-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 52
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264691162
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Saudi Arabia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Saudi Arabia.
    DOI: 10.1787/186f45ba-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 53
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264846951
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Andorra 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andora ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Andorra.
    DOI: 10.1787/7f57533b-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 54
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264604032
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominican Republic 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic ; Dominikanische Republik ; Steuer ; Zollverwaltung ; Finanzbehörde
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of the Dominican Republic.
    DOI: 10.1787/7f68d3cf-en
    URL: lizenzpflichtig
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  • 55
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    From analysis to action (2019)
    Paris : OECD
    Details
    ISBN: 9789264900677
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 Seiten) , Illustrationen
    Serie: Multi-Dimensional Review of Panama Volume 3
    Serie: OECD Development Pathways
    Serie: Multi-dimensional review of Panama
    Paralleltitel: Erscheint auch als Multi-dimensional review of Panama ; Volume 3: From analysis to action
    Paralleltitel: Erscheint auch als Multi-dimensional review of Panama ; volume 3: From analysis to action
    Schlagwort(e): Panama Economic conditions ; Panama Economic policy ; Congresses ; Panama Social conditions ; Congresses ; Panama Economic policy ; Electronic books ; Education ; Governance ; Urban, Rural and Regional Development ; Taxation ; Development ; Panama
    Kurzfassung: This MDCR is designed to help Panama formulate development strategies, and identify and support the policy reforms needed to achieve further sustainable and inclusive development. This review comes at a time when Panama is achieving high economic growth but further policy action is needed to expand socio-economic benefits across all economic sectors, regions and households.
    DOI: 10.1787/34075eca-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 56
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264745322
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Spain 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Spanien ; Taxation ; Spain ; Spanien ; Finanzverwaltung ; Steuer ; Internationale Kooperation
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Spain.
    DOI: 10.1787/997a7b23-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 57
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective - MAP Peer Review Report, Estonia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264310742
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
    DOI: 10.1787/9789264310742-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 58
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Netherlands (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264733527
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: The Netherlands (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Niederlande ; G20-Staaten ; Taxation ; Netherlands ; G-20-Staaten ; Niederlande ; Internationales Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by the Netherlands, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/cce92832-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 59
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Brazil (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264881358
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
    DOI: 10.1787/12acb5ea-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 60
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264810389
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
    DOI: 10.1787/43add6b6-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 61
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264820296
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Botswana.
    DOI: 10.1787/d32b72f9-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 62
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Croatia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264794511
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation ; Croatia
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Croatia.
    DOI: 10.1787/9dc5933f-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 63
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    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264717466
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
    DOI: 10.1787/b0de32d9-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 64
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Canada (Stage 2) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264408111
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Canada (stage 2)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kanada ; G20-Staaten ; Taxation ; Canada ; Kanada ; G-20-Staaten ; Internationales Steuerrecht ; Konfliktregelung
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Canada, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
    DOI: 10.1787/67dba2bb-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 65
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (Second Round) : Peer Review Report on the Exchange of Information on Request (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264937314
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Federated States of Micronesia 2019 (second round)
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of ; Mikronesien ; Finanzverwaltung ; Steuer
    Kurzfassung: This report contains the 2019 Peer Review Report on the Exchange of Information on Request of Federated States of Micronesia.
    DOI: 10.1787/4bc8ab63-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 66
    Online-Ressource
    Online-Ressource
    Making Dispute Resolution More Effective – MAP Peer Review Report, Argentina (Stage 1) : Inclusive Framework on BEPS: Action 14 (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452329
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: 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 the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
    DOI: 10.1787/4fed4933-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 67
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Chile (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Chile
    Kurzfassung: This dataset contains tax revenue collected by Chile. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/6d23e536-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 68
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Asia: Malaysia (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Malaysia. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/bd1eebf5-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 69
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Spain (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Spain
    Kurzfassung: This dataset contains tax revenue collected by Spain. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/a0ff25c4-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 70
    Online-Ressource
    Online-Ressource
    Revenue Statistics: United States (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by the United States. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/a31c1e5b-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 71
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: El Salvador (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by El Salvador. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/a7e513ef-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 72
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Israel (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Israel. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/e11632a6-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 73
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Africa: Cabo Verde (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Cabo Verde. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/f20f5f9b-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 74
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Ecuador (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Ecuador. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/639a5f51-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 75
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Norway (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Norway. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/f6713011-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 76
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Mexico (Edition 2019/1) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Mexico. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/7ab31a8b-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 77
    Online-Ressource
    Online-Ressource
    Personal Income Tax: Top statutory and marginal tax rates for employees (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset shows the top statutory personal income tax rate and top marginal tax rates for employees at the earnings threshold where the top statutory PIT (Personal Income Tax) rate first applies.
    DOI: 10.1787/3b628920-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 78
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Peru (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Peru. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/77ba47ce-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 79
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Dominican Republic (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Dominican Republic. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/853740f9-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 80
    Online-Ressource
    Online-Ressource
    Personal Income Tax: Average rates and social security contributions (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits and include family cash transfers. The marginal rates are expressed as a percentage of gross wage earnings, with the exception of the Total tax wedge which is expressed as a percentage of gross labour costs (gross wages + employer SSC).
    DOI: 10.1787/3b6a84f2-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 81
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Paraguay (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Paraguay. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/05e42980-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 82
    Online-Ressource
    Online-Ressource
    Personal Income Tax: Sub-central rates - progressive systems (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset provides detailed information on sub-central income tax systems with progressive rate structures, based on the representative case. The data (e.g., allowance, tax credit) apply to wage income of a single person without dependants. The rates are expressed as a percentage of taxable income.
    DOI: 10.1787/78e94976-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 83
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Africa: Côte d’Ivoire (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Côte d’Ivoire. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/b5e7663f-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 84
    Online-Ressource
    Online-Ressource
    Going for growth (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Economic Outlook: Statistics and Projections
    Schlagwort(e): Education ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Taxation ; Economics ; Trade
    Kurzfassung: This dataset comprises a comprehensive set of quantitative indicators that allow for a comparison of policy settings across OECD countries and selected non-member economies: Argentina, Brazil, China, Colombia, Costa Rica, India, Indonesia, Lithuania, the Russian Federation and South Africa. Several areas are covered: Product market regulation (economy-wide and sector-specific regulation), Education, Public investment and subsidies, Taxation, Labour market, Transfers.
    DOI: 10.1787/892bb20f-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 85
    Online-Ressource
    Online-Ressource
    Personal Income Tax: All-in average rates by family type (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset reports average personal income tax rates (exclusive and inclusive of universal family cash transfers) for single persons and one-earner married couples with and without children, calculated at the average wage (100% AW). The results use tax and benefit rates applicable to the tax year. The results take into account basic/standard income tax allowances and tax credits. The 'All-in less cash transfers' results factor in family cash transfers (made by central or sub-central government) paid normally in respect of dependent children between five and twelve years of age who are attending school. All rates are expressed as a percentage of gross wage earnings.
    DOI: 10.1787/131bba61-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 86
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Comparative tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by countries in Latin America. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/7635227b-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 87
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Jamaica (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Jamaica. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/b63971a3-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 88
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Africa: Senegal (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Senegal. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/30f5f287-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 89
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Sweden (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Sweden. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/b1a60515-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 90
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Africa: South Africa (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by South Africa. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/b55a7aae-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 91
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Africa: Kenya (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Kenya. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/1fbea968-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 92
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Mexico (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Mexico. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/f1964834-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 93
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Austria (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Austria
    Kurzfassung: This dataset contains tax revenue collected by Austria. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/05bf8508-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 94
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Argentina (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Argentina. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/9348bf5f-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 95
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Netherlands (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by the Netherlands. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/7a805237-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 96
    Online-Ressource
    Online-Ressource
    Revenue Statistics: Iceland (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation ; Iceland
    Kurzfassung: This dataset contains tax revenue collected by Iceland. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/315f0bb4-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 97
    Online-Ressource
    Online-Ressource
    The Sharing and Gig Economy: Effective Taxation of Platform Sellers : Forum on Tax Administration (2019)
    Paris : OECD Publishing
    Details
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als The sharing and gig economy
    Schlagwort(e): Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Kurzfassung: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
    DOI: 10.1787/574b61f8-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 98
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Latin America: Chile (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Chile. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/5e4cd589-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    Online-Ressource
    Online-Ressource
    Taxing Wages: Comparative tables (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains comparative average and marginal tax rates and tax benefit statistics. Included are rates of various taxes and gross and net income figures in U.S. dollars. Data are provided for eight family-types differing by income level and household composition. Data coverage starts from 2000.
    DOI: 10.1787/a7e3d72e-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    Online-Ressource
    Online-Ressource
    Revenue Statistics in Africa: Rwanda (Edition 2019) (2019)
    Paris : OECD Publishing.
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource
    Serie: OECD Tax Statistics
    Schlagwort(e): Taxation
    Kurzfassung: This dataset contains tax revenue collected by Rwanda. It provides detailed tax revenues by sector (Supranational, Federal or Central Government, State or Lander Government, Local Government, and Social Security Funds) and by specific tax, such as capital gains, profits and income, property, sales, etc.
    DOI: 10.1787/ea208c24-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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