Harmful tax competition: an emerging global issue
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
1998
|
| Schlagworte: | |
| Online-Zugang: | Table of contents Inhaltsverzeichnis |
| Beschreibung: | Franz. Parallelausg. u.d.T.: Concurrence fiscale dommageable |
| Beschreibung: | 80 S. |
| ISBN: | 9264160906 |
Internformat
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Datensatz im Suchindex
| _version_ | 1804126571305369600 |
|---|---|
| adam_text | TABLE OF CONTENTS
INTRODUCTION 7
CHAPTER 1
TAX COMPETITION: A GLOBAL PHENOMENON 13
CHAPTER 2
FACTORS TO IDENTIFY TAX HAVENS AND HARMFUL
PREFERENTIAL TAX REGIMES 19
I. INTRODUCTION 19
II. Tax havens 21
a) Introduction 21
b) Factors to identify tax havens 22
III. Harmful preferential tax regimes in OECD member and non member
countries 25
a) Features of harmful preferential tax regimes 26
Key factors 26
i) No or low effective tax rates 26
ii) Ring Fencing of Regimes 26
Hi) Lack of transparency 28
iv) Lack of effective exchange of information 29
Other factors 30
v) An artificial definition of the tax base 30
vi) Failure to adhere to international transfer pricing principles... 31
vii) Foreign source income exempt from residence country tax .... 32
viii) Negotiable tax rate or tax base 32
ix) Existence of secrecy provisions 33
x) Access to a wide network of tax treaties 33
xi) Regimes which are promoted as tax minimisation vehicles .... 33
xii) The regime encourages purely tax driven operations
or arrangements 34
5
b) Assessing the economic effects of a preferential tax regime
in terms of its potential harmfulness 34
i) Does the tax regime shift activity from one country
to the country providing the preferential tax regime,
rather than generate significant new activity? 34
ii) Is the presence and level of activities in the host country
commensurate with the amount of investment or income? 35
hi) Is the preferential tax regime the primary motivation
for the location of an activity? , 35
CHAPTER 3
COUNTERACTING HARMFUL TAX COMPETITION 37
I. Introduction 37
II. Recommendations concerning domestic legislation and practices 40
III. Recommendations concerning tax treaties 46
IV. Recommendations to intensify international co operation in response
to harmful tax competition : 52
V. Topics for further study 59
a) Restriction of deduction for payments to tax haven entities 59
b) Imposition of withholding taxes on certain payments to residents
of countries that engage in harmful tax competition 60
c) Residence rules 60
d) Application of transfer pricing rules and guidelines 61
e) Thin Capitalisation 62
f) Financial innovation 62
g) Non tax measures 62
NOTES 63
ANNEX I Recommendation of The Council on Counteracting Harmful
Tax Competition 65
Appendix Recommendations and Guidelines for Dealing
with Harmful Tax Practices 67
ANNEX II Statements by Luxembourg and Switzerland 73
ANNEX in Relevant OECD Reports and Guidelines 79
6
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| isbn | 9264160906 |
| language | English |
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| spelling | Harmful tax competition an emerging global issue Organisation for Economic Co-operation and Development Concurrence fiscale dommageable Paris 1998 80 S. txt rdacontent n rdamedia nc rdacarrier Franz. Parallelausg. u.d.T.: Concurrence fiscale dommageable Belastingparadijzen gtt Belastingstelsels gtt Concurrentie gtt Steuer fes Steuerbelastung fes Steuergerechtigkeit fes Steuer Taxation Tax havens Fiscal policy Steuerwettbewerb (DE-588)4403593-7 gnd rswk-swf Steuerwettbewerb (DE-588)4403593-7 s DE-604 OECD Sonstige (DE-588)5157-3 oth Parallele Sprachausgabe französisch Concurrence fiscaledommageable http://lcweb.loc.gov/catdir/toc/98-180118.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008104226&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Harmful tax competition an emerging global issue Belastingparadijzen gtt Belastingstelsels gtt Concurrentie gtt Steuer fes Steuerbelastung fes Steuergerechtigkeit fes Steuer Taxation Tax havens Fiscal policy Steuerwettbewerb (DE-588)4403593-7 gnd |
| subject_GND | (DE-588)4403593-7 |
| title | Harmful tax competition an emerging global issue |
| title_alt | Concurrence fiscale dommageable |
| title_auth | Harmful tax competition an emerging global issue |
| title_exact_search | Harmful tax competition an emerging global issue |
| title_full | Harmful tax competition an emerging global issue Organisation for Economic Co-operation and Development |
| title_fullStr | Harmful tax competition an emerging global issue Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Harmful tax competition an emerging global issue Organisation for Economic Co-operation and Development |
| title_short | Harmful tax competition |
| title_sort | harmful tax competition an emerging global issue |
| title_sub | an emerging global issue |
| topic | Belastingparadijzen gtt Belastingstelsels gtt Concurrentie gtt Steuer fes Steuerbelastung fes Steuergerechtigkeit fes Steuer Taxation Tax havens Fiscal policy Steuerwettbewerb (DE-588)4403593-7 gnd |
| topic_facet | Belastingparadijzen Belastingstelsels Concurrentie Steuer Steuerbelastung Steuergerechtigkeit Taxation Tax havens Fiscal policy Steuerwettbewerb |
| url | http://lcweb.loc.gov/catdir/toc/98-180118.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008104226&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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