Search results

This edition provides analysis of tax systems and their administration in 38 economies across the region as a resource for revenue bodies seeking to boost fiscal capacity weakened by the pandemic. Topics covered include features of an effective tax reform strategy, the use of innovative technologies, taxing the digital economy, and international cooperation to help crack down on tax loopholes. The publication enables revenue bodies to benchmark their administration against similar economies in...

International tax arbitrage has come under intense scrutiny since the global financial crisis, and is usually portrayed as a form of aggressive tax avoidance. Press coverage has often shown little understanding of the distinction between tax avoidance and tax evasion, describing the legitimate behaviour of taxpayer banks, financial institutions and multinational businesses in emotive terms and often inaccurately.This book aims to look at tax arbitrage, and demystify its practice. In a world wher...

Whether your organization is contemplating a global move or is already involved in international business, you need to know about the activities that create multi-jurisdictional tax exposure and the required tax reporting for each relevant jurisdiction. Information is provided for Tax Reform and the impact of the Tax Cuts and Jobs Act of 2017, this guide covers international tax terminology and regulations that apply to a U.S. entity involved in global operations, or for a foreign entity doing b...

Universal basic income. A 15-hour workweek. Open borders. Does it sound too good to be true? One of Europe's leading young thinkers shows how we can build an ideal world today. "A more politically radical Malcolm Gladwell." -- New York Times After working all day at jobs we often dislike, we buy things we don't need. Rutger Bregman, a Dutch historian, reminds us it needn't be this way -- and in some places it isn't. Rutger Bregman's TED Talk about universal basic income seemed impossibly rad...

Hinleitung Im Dezember 2007 sitze ich in einem Berliner Cafe. Wahrend des Gesprachs mit 1 der Cafebesitzerin holt diese beilaufig ein Zigarettenpackchen der Marke "Jin Ling" hervor. Dabei handelt es sich um in der russischen Exklave Kaliningrad hergestellte Tabakwaren. Die "Jin Ling" wurde sie immer von einem Vietnamesen erwerben, der in einer S-Bahn-Station die Stange fur 18 Euro, einzelne Packchen fur zwei Euro verkaufe. Ich erzahle ihr von meiner mehrmonatigen Feldforschung an der Grenze zu K...

With its dual appeal as the world’s factory and the largest consumer market worldwide, China has become the preferred playing field for American and European businesses with global ambitions. China’s massive global development project, the Belt and Road Initiative (BRI), now includes more than two-thirds of the world’s countries. Many of the world’s most promising entrepreneurs and ambitious companies are now growing in China, with China. Entering the Chinese Market aims to assist Western busine...

Worldwide experience highlights public finance policies that promote economic growth while meeting the need for fundamental public goods. Macroeconomic stability is essential, as large budget deficits retard growth, followed by moderate levels of public spending - around one-third of GDP or less - especially when governance and public administration are weak; that in turn requires efficiency, particularly in areas such as infrastructure, health, education, and social protection; finally, lower i...

This volume examines the possibilities and pitfalls for successful financial sector tax reform from theoretical, empirical and practical perspectives. It explores the possibilities and limitations of ""big ideas"" such as removal of all capital income taxation, the application of VAT to financial services, or heavy reliance on financial transactions taxes. The risks of attempting to use financial sector taxes as corrective instruments are stressed. Two defensive criteria are advanced as key: mak...

Governments face complex problems in taxing crossborder, intrafirm transactions of multinational enterprises. Such transactions dominate world trade flows and critically affect national tax revenues. However, their values - transfer prices - are set typically inside the multinationals. As a result, governments have established complicated rules based on the arm's length standard to discourage transfer price manipulation. This book draws on the fields of international business, economics, accoun...

Following the introduction of the euro, the European Union has started to debate the desirability and feasibility of more co-ordination in the field of capital income taxation. In contrast with product taxes, the EU Treaty does not provide for explicit authority to harmonize income taxes. So far, little co-ordination has taken place, even though the capital income tax base is much more mobile and hence more difficult to tax than is, for instance, consumption (and labour). There is much discussio...