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  • 1995-1999  (16)
  • Paris : OECD Publishing  (16)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Taxation
Datasource
Material
Language
Years
Year
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264173316
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Issues in International Taxation no.6
    Series Statement: Issues in international taxation
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'Application du Modèle de Convention fiscale de l'OCDE aux sociétés de personnes
    DDC: 343.068
    RVK:
    Keywords: Taxation ; Industry and Services ; OECD ; Internationales Steuerrecht
    Abstract: The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264173439
    Language: English
    Pages: Online-Ressource (328 p.) , ill.
    Series Statement: China in the Global Economy
    Parallel Title: Druckausg.
    RVK:
    Keywords: Environment ; Taxation ; China, People’s Republic ; China ; Umweltsteuer
    Abstract: Environmental taxes are receiving growing interest world-wide. From an environmental perspective, a key driver has been the search for more efficient and cost-effective approaches for implementing domestic environmental policies. From a fiscal policy perspective, growing pressures have been exerted to reduce income tax rates and to offset this by broadening the tax base. These reforms provide opportunities to introduce new environmental taxes in a revenue-neutral manner and simultaneously to achieve environmental and fiscal policy objectives. This volume presents recent developments in designing and implementing environmental taxes in China and OECD countries. Key challenges and opportunities are highlighted, including the role of removing or reforming existing distortionary subsidies that are damaging to the environment; restructuring existing taxes; and introducing new environmental taxes. The papers, which were presented at an OECD Workshop held in October 1998, provide the reader with a unique comparative analysis.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264172883
    Language: English
    Pages: Online-Ressource (176 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les investissements transnationaux de portefeuille face à l'impôt ; Organismes de placement collectif et distorsions fiscales
    Parallel Title: Parallelausg. Les investissements transnationaux de portefeuille face à l'impôt : Organismes de placement collectif et distorsions fiscales
    RVK:
    Keywords: Finance and Investment ; Taxation ; Gewinn ; Steuer ; Steuervermeidung
    Abstract: The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax systems and practices in other countries, to ensure that policy goals are being addressed. This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries. The analysis and calculations contained in the book, while illustrative and not capturing the full richness of the possible permutations under tax regimes, draw out key tax distortions, neutrality conditions and policy options.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264273313
    Language: French
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Questions de fiscalité internationale no.6
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. The Application of the OECD Model Tax Convention to Partnerships
    Keywords: Taxation ; Industry and Services
    Abstract: L'application des conventions fiscales aux cas impliquant des sociétés de personnes soulève un certain nombre de questions complexes. Dans quelles circonstances une société de personnes a-t-elle le droit de bénéficier des dispositions d'une convention fiscale ? Que se passe-t-il lorsque l'Etat de la résidence et l'Etat de la source appliquent des articles différents de la convention en vertu des spécificités de leurs droits internes ? Comment résoudre les problèmes d'imputation de revenu ? Ce rapport explore ces questions en s'appuyant sur des exemples précis. Chaque exemple comporte une description des faits et, le cas échéant, des dispositions applicables de la législation fiscale interne. On trouvera également dans cet ouvrage des recommandations précises sur la façon de régler les problèmes pratiques de fiscalité internationale liés aux sociétés de personnes.
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  • 5
    ISBN: 9789264072510
    Language: Multiple languages , English , French
    Pages: Online-Ressource (384 p.) , ill.
    Parallel Title: Druckausg.
    Keywords: Employment ; Taxation ; Industry and Services ; OECD ; Steuerbelastung
    Abstract: This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD Member countries. In addition, the book specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types, which differ by income level and household composition. Results include the tax burden for one- and two- earner families.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174030
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.1
    Parallel Title: Parallelausg. Les pouvoirs fiscaux des administrations infranationales
    Keywords: Governance ; Taxation
    Abstract: In many OECD countries, issues in fiscal federalism feature prominently in the political debate. Policy discussions in this area should preferably be supported by internationally comparable statistical information on fiscal relations between levels of government, both in the areas of taxation and spending. The annual OECD Revenue Statistics publication reports tax revenues by sub-sector of general government. However, it does not indicate the degree of control state and local governments exercise over their tax revenues. Because such data are not available on an internationally comparable level from other sources, the OECD has developed a framework to assess and analyze the degree of control that sub-central governments have over their taxes. Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub-central government. This volume contains a description of fiscal relations in most of the nineteen countries concerned and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy, following the framework developed by the Working Party on Tax Policy Analysis and Tax Statistics.
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  • 7
    ISBN: 9789264274488
    Language: French
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation of Cross-Border Portfolio Investment; Mutual Funds and Possible Tax Distortions
    Parallel Title: Parallelausg. Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions
    Keywords: Finance and Investment ; Taxation
    Abstract: Les dix dernières années ont été marquées par un gonflement sensible des flux transnationaux de capitaux et par un déplacement prononcé de leur composition au profit des investissements de portefeuille, une bonne partie de ces capitaux étant gérée par des organismes de placement collectif (OPC) résidant dans les pays de l'OCDE, ainsi que dans des zones off shore en régime d'exonération fiscale. Ces phénomènes incitent les pays à réexaminer et à contrôler le fonctionnement de leur réglementation fiscale dans ce domaine, notamment en ce qui concerne l'interaction des règles fiscales nationales avec les régimes et pratiques d'autres pays, afin de permettre aux pouvoirs publics de réaliser leurs objectifs. Cet ouvrage analyse l'imposition des investissements transnationaux de portefeuille par l'intermédiaire d'organismes de placement collectif. Il met en évidence d'éventuelles distorsions fiscales spécifiques au domaine des organismes de placement collectif dans le cas d'un groupe représentatif de pays de l'OCDE. Cette analyse et les calculs qui l'étayent se veulent avant tout illustratifs et ne prétendent pas rendre compte de toute la richesse des permutations possibles entre régimes fiscaux. Mais ils identifient clairement les principales distorsions fiscales, les conditions de neutralité et les solutions offertes aux pouvoirs publics.
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  • 8
    ISBN: 9789264163492
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Cnossen, Sijbren, 1936 - Value-added taxes in Central and Eastern European countries
    DDC: 330
    RVK:
    RVK:
    Keywords: Umsatzsteuer ; EU-Steuerrecht ; Osteuropa ; Taxation ; Europa ; Vergleich ; Osteuropa ; Umsatzsteuer
    Abstract: This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
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  • 9
    ISBN: 9789264262492
    Language: French
    Pages: Online-Ressource (80 p)
    Series Statement: Documents de l'OCDE
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. The Taxation of Global Trading of Financial Instruments
    Keywords: Finance and Investment ; Taxation
    Abstract: Les progrès technologiques et la déréglementation financière ont entraîné une mondialisation spectaculaire des marchés financiers. Les entreprises financières ont développé de nouveaux instruments financiers, tels que les échanges financiers et les produits dérivés, pour répondre à la demande globale souvent divergente des investisseurs et des emprunteurs. Elles se sont également organisées afin d'être en mesure de vendre 24 heures sur 24 ces produits financiers mondialisés. Ce phénomène de mondialisation des transactions financières représente un défi pour les contribuables et les administrations fiscales pour parvenir à une méthode équitable de répartition et d'imposition des bénéfices dans chaque pays où les transactions sont réalisées. Cette publication examine d'une manière approfondie le contexte de la mondialisation des transactions, analyse les défis posés aux méthodes traditionnelles d'imposition et étudie un large éventail d'options pour résoudre les problèmes. Bien que cet ouvrage soit consacré à un secteur spécifique, il soulève de nombreuses questions, telles que le haut niveau d'intégration mondiale des fonctions et la coopération intensive entre les différents sites géographiques, qui deviennent de plus en plus courantes dans d'autres secteurs industriels du fait de la mondialisation et de la révolution des communications.
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  • 10
    ISBN: 9789264062375
    Language: Multiple languages , English , French
    Pages: Online-Ressource (408 p)
    Parallel Title: Druckausg.
    RVK:
    Keywords: Employment ; Taxation ; Industry and Services
    Abstract: This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD countries. In addition, the book specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight households types, which differ by income level and household composition. Results include the tax burden for one- and two- earner families.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264162433
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les crédits d'impôt fictif ; Un réexamen de la question
    Parallel Title: Parallelausg. Tax sparing uudelleenarvioitavana
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Tax sparing
    RVK:
    Keywords: Steuervergünstigung ; Investitionspolitik ; Doppelbesteuerung ; OECD-Staaten ; Taxation ; OECD ; Direktinvestition ; Steuervergütung ; Doppelbesteuerungsabkommen
    Abstract: Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
    Note: Franz. Ausg. u.d.T.: Les crédits d'impôt fictif
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264262942
    Language: French
    Pages: Online-Ressource (92 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Harmful Tax Competition; An Emerging Global Issue
    Parallel Title: Parallelausg. Haitallinen verokilpailu; Esille nouseva globaali kysymys
    Parallel Title: Parallelausg. Harmful Tax Competition: An Emerging Global Issue
    Parallel Title: Parallelausg. Haitallinen verokilpailu: Esille nouseva globaali kysymys
    Keywords: Governance ; Taxation
    Abstract: La mondialisation a eu des effets positifs sur le développement des systèmes fiscaux et a encouragé les pays à engager des réformes fiscales destinées à élargir leurs bases d'imposition et réduire leurs taux d'imposition. Cependant, elle a aussi créé un environnement dans lequel les paradis fiscaux se multiplient et des gouvernements peuvent être incités à adopter des régimes fiscaux préférentiels dommageables afin d'attirer les activités mobiles. Lorsqu'elle prend cette forme, la concurrence fiscale risque d'entraîner des distorsions dans les échanges et les investissements, de saper les bases d'imposition nationales et de déplacer une partie de la charge fiscale vers des bases d'imposition moins mobiles telles que le travail ou la consommation, au détriment de l'emploi et de l'équité des structures fiscales. Le rapport met en évidence que les gouvernements doivent intensifier leur coopération pour réduire les pratiques fiscales dommageables. A cette fin, les gouvernements des pays de l'OCDE ont mis au point des "Principes directeurs sur les régimes fiscaux préférentiels dommageables". Ces Principes directeurs décourageront la prolifération des régimes fiscaux préférentiels dommageables et encourageront les pays dotés de tels régimes à les éliminer. Pour lutter à la fois contre les paradis fiscaux et les régimes fiscaux préférentiels dommageables, les gouvernements membres conviennent également de poursuivre activement la mise en oeuvre des autres Recommandations formulées dans le Rapport, notamment en nouant un dialogue avec les pays non membres.
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  • 13
    ISBN: 9789264162495
    Language: English
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. La fiscalité relative à la mondialisation des opérations financières sur les instruments financiers
    Keywords: Finance and Investment ; Taxation
    Abstract: Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to sell such global financial products 24 hours a day. This phenomenon of global trading challenges tax payers and tax administrations to come up with a fair way of allocating and taxing the profits in each country where global trading is carried on. This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems. Although the paper discusses a specific industry sector, many of the issues raised, for example the high level of global integration of functions and intensive co-operation between different geographic locations, are becoming more common in other industries with the spread of globalisation and the communications revolution.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264162945
    Language: English
    Pages: Online-Ressource (84 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Concurrence fiscale dommageable ; Un problème mondial
    Parallel Title: Parallelausg. Haitallinen verokilpailu; Esille nouseva globaali kysymys
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Harmful tax competition
    DDC: 336.2
    RVK:
    Keywords: Steuerwettbewerb ; Steuerpolitik ; Steueroase ; OECD-Staaten ; Governance ; Taxation ; Steuerwettbewerb
    Abstract: Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264262850
    Language: French
    Pages: Online-Ressource (96 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Tax Sparing; A Reconsideration
    Parallel Title: Parallelausg. Tax sparing uudelleenarvioitavana
    Parallel Title: Parallelausg. Tax Sparing: A Reconsideration
    Keywords: Taxation
    Abstract: Depuis maintenant plus de quarante ans, des clauses de crédits d'impôt fictif sont incluses dans les conventions fiscales bilatérales, y compris celles conclues entre pays de l'OCDE. Pourtant, le monde a beaucoup changé depuis l'époque où les pays Membres et non membres de l'OCDE ont élaboré leurs positions en la matière. Ces changements de l'environnement international ont conduit les pays à reconsidérer leur attitude face à l'adoption de clauses de crédits d'impôt fictif et à la formulation de ces clauses. Cette étude examine les pratiques des pays Membres et explique pourquoi ils sont désormais plus réticents à prévoir des clauses de crédit d'impôt fictif dans leurs conventions. Elle fait également un certain nombre de suggestions sur les "meilleures pratiques" en matière de formulation de clauses de crédits d'impôt fictif dans les conventions internationales.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264279964
    Language: English
    Pages: 1 Online-Ressource (192 p.)
    Series Statement: Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
    Keywords: Taxation
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