Developing a world tax organisation: the way forward
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Birmingham
Fiscal Publ.
2009
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 215 S. |
| ISBN: | 9781906201067 1906201064 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV036588699 | ||
| 003 | DE-604 | ||
| 005 | 20110307 | ||
| 007 | t | ||
| 008 | 100728s2009 |||| 00||| eng d | ||
| 020 | |a 9781906201067 |9 978-1-906201-06-7 | ||
| 020 | |a 1906201064 |9 1-906201-06-4 | ||
| 035 | |a (OCoLC)310081815 | ||
| 035 | |a (DE-599)BVBBV036588699 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-M382 | ||
| 100 | 1 | |a Sawyer, Adrian J. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Developing a world tax organisation |b the way forward |c Adrian J. Sawyer |
| 246 | 1 | 3 | |a Developing a world tax organization |
| 264 | 1 | |a Birmingham |b Fiscal Publ. |c 2009 | |
| 300 | |a XV, 215 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Taxation / International cooperation | |
| 650 | 4 | |a Taxation / Law and legislation | |
| 650 | 4 | |a Tax administration and procedure | |
| 650 | 7 | |a Steuerpolitik |2 stw | |
| 650 | 7 | |a Steuersystem |2 stw | |
| 650 | 7 | |a Internationale Zusammenarbeit |2 stw | |
| 650 | 7 | |a Steuerwettbewerb |2 stw | |
| 650 | 7 | |a Steuerharmonisierung |2 stw | |
| 650 | 7 | |a Welt |2 stw | |
| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
| 856 | 4 | 2 | |m GBV Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020509444&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-020509444 | ||
Datensatz im Suchindex
| _version_ | 1804143180026740736 |
|---|---|
| adam_text | IMAGE 1
DEVELOPING A WORLD TAX
ORGANISATION: THE WAY FORWARD
B 366333
IMAGE 2
CONTENTS
PREFACE V
OVERVIEW IX
ACKNOWLEDGMENTS- XI
ABOUT THE AUTHOR XII
1 INTRODUCTION 1
1.1 INTRODUCTION AND OVERVIEW TO THE DRIVING FORCES BEHIND AN
INTERNATIONAL TAX ORGANISATION 1
1.2 APPROACH AND ORGANISATION OF THIS BOOK 4
2 GLOBALISATION AND INTERNATIONAL TAXATION POLICY AND PRACTICE 6
2.1 TAX POLICY DEVELOPMENTS - KEY ISSUES AND OVERVIEW 6
2.2 TAX POLICY AND INTERNATIONAL TRADE 10
2.3 TAX POLICY AND GLOBALISATION 10
2.4 IMPORTANCE OF GLOBALISATION FOR INTERNATIONAL TAX POLICY 16 2.5
OTHER RELATED ISSUES 24
2.6 IMPORTANCE OF THE SUBJECT MATTER AND CONCLUDING COMMENTS 26
3 AN OVERVIEW OF THE COOPERATION VERSUS COMPETITION DEBATE, AND AN
INTERNATIONAL (WORLD) TAX ORGANISATION 28 3.1 INTRODUCTION 28
3.2 COORDINATION: COMPETITION, COOPERATION AND HARMONISATION 29 3.3 TAX
POLICY AND COORDINATION 37
3.4 SOVEREIGNTY - A KEY INHIBITING FACTOR 40
3.5 TAX POLICY AND TREATIES 45
3.6 A CONSENSUS APPROACH TO TAX POLICY - A STARTING POINT 47
3.7 MULTILATERAL TAX AGREEMENT/CONVENTION 49
3.8 DEVELOPING AN INTERNATIONAL (WORLD) TAX ORGANISATION 55
3.9 SPECIFIC PROPOSALS FOR PROGRESSING TOWARDS AN INTERNATIONAL (WORLD)
TAX ORGANISATION 65
3.10 POSSIBLE TEST CASES FOR AN INTERNATIONAL (WORLD) TAX ORGANISATION
70 3.11 ADAPTING EXISTING ORGANISATIONS 74
IMAGE 3
XIV DEVELOPING A WORLD TAX ORGANISATION: THE WAY FORWARD
3.12 A STAND-ALONE INTERNATIONAL (WORLD) TAX ORGANISATION 89 3.14
PRELIMINARY CONCLUDING OBSERVATIONS ON AN INTERNATIONAL (WORLD) TAX
ORGANISATION 99
4 BINDING RULINGS AND ADVANCE PRICING AGREEMENTS (APAS) - AN OVERVIEW OF
CURRENT ADMINISTRATIVE PRACTICES 101 4.1 INTRODUCTION 101
4.2 BINDING (ADVANCE) RULINGS 101
4.3 ADVANCE PRICING AGREEMENTS AND TRANSFER PRICING 105
4.4 BINDING (ADVANCE) RULINGS V A P A S -- 108
4.5 CONCLUSIONS 109
5 A SELECTED INTERNATIONAL COMPARISON OF BINDING RULINGS SYSTEMS AND
THEIR FEATURES 110
5.1 INTRODUCTION 110
5.2 OVERVIEW OF FINDINGS 111
5.3 DATA SOURCES 112
5.4 COMPARATIVE ANALYSIS: SUMMARY OF THE NEW ZEALAND REGIME 113 5.5
COMPARATIVE ANALYSIS: KEY POINTS FROM 27 NATIONS REVIEWED 115 5.6
CONCLUSIONS AND OBSERVATIONS 126
6 ADVANCE PRICING AGREEMENTS: A PRIMER AND SUMMARY OF DEVELOPMENTS IN
AUSTRALIA, CANADA, NEW ZEALAND AND THE UNITED STATES 129
6.1 INTRODUCTION 129
6.2 ADVANCE PRICING AGREEMENTS - A REVIEW 130
6.3 A REVIEW OF APA DEVELOPMENTS IN FOUR COUNTRIES 138
6.4 PACIFIC ASSOCIATION OF TAX ADMINISTRATORS UNIFORM TRANSFER PRICING
DOCUMENTATION AND THE LEEDS CASTLE GROUP 156
6.5 CONCLUSIONS AND OBSERVATIONS 159
7 COORDINATING BINDING RULINGS AND APA PRACTICES AND POLICY THROUGH AN
INTERNATIONAL (WORLD) TAX ORGANISATION 162 7.1 INTRODUCTION 162
7.2 PROBLEMS WITH THE EXISTING BINDING RULINGS AND APA APPROACHES 163
7.3 BINDING RULINGS AND ADVANCE PRICING AGREEMENTS - CANDIDATES FOR
FURTHER COORDINATION 166
7.4 BINDING RULINGS ON BUSINESS TRANSACTIONS WITH CROSS BORDER
IMPLICATIONS 175 7.5 COMBINING BINDING RULING AND ADVANCE
PRICINGAGREEMENT PRACTICES AND POLICY 176
IMAGE 4
DEVELOPING A WORLD TAX ORGANISATION: THE WAY FORWARD XV
7.6 BINDING RULINGS AND ADVANCE PRICING AGREEMENTS IN AN INTERNATIONAL
(WORLD) TAX ORGANISATION - MAJOR ISSUES FOR RESOLUTION 177
7.7 CONCLUSIONS AND OBSERVATIONS 185
8 AN INTERNATIONAL (WORLD) TAX ORGANISATION FOR ADMINISTERING
BINDING RULINGS AND APAS - TECHNICAL DETAILS 187 8.1 INTRODUCTION 187
8.2 A STAND ALONE INTERNATIONAL (WORLD) TAX ORGANISATION 187
8.3 ASSESSING THE POTENTIAL COMPLIANCE IMPACT OF GREATER COORDINATION
THROUGH, AN INTERNATIONAL (WORLD) TAX ORGANISATION 198
8.4 CONCLUSIONS AND OBSERVATIONS 203
9 SUMMARY, CONCLUDING ARGUMENTS AND FUTURE RESEARCH 205
9.1 SUMMARY OF PREVIOUS DISCUSSION 205
9.2 CONCLUDING ARGUMENTS 206
9.3 FUTURE RESEARCH 208
INDEX 209
INDEX OF AUTHORS 211
|
| any_adam_object | 1 |
| author | Sawyer, Adrian J. |
| author_facet | Sawyer, Adrian J. |
| author_role | aut |
| author_sort | Sawyer, Adrian J. |
| author_variant | a j s aj ajs |
| building | Verbundindex |
| bvnumber | BV036588699 |
| ctrlnum | (OCoLC)310081815 (DE-599)BVBBV036588699 |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01479nam a2200421 c 4500</leader><controlfield tag="001">BV036588699</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110307 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">100728s2009 |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781906201067</subfield><subfield code="9">978-1-906201-06-7</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">1906201064</subfield><subfield code="9">1-906201-06-4</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)310081815</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV036588699</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-M382</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Sawyer, Adrian J.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Developing a world tax organisation</subfield><subfield code="b">the way forward</subfield><subfield code="c">Adrian J. Sawyer</subfield></datafield><datafield tag="246" ind1="1" ind2="3"><subfield code="a">Developing a world tax organization</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Birmingham</subfield><subfield code="b">Fiscal Publ.</subfield><subfield code="c">2009</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 215 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation / International cooperation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation / Law and legislation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax administration and procedure</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Steuerpolitik</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Steuersystem</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Internationale Zusammenarbeit</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Steuerwettbewerb</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Steuerharmonisierung</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Welt</subfield><subfield code="2">stw</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Recht</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuer</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">GBV Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020509444&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-020509444</subfield></datafield></record></collection> |
| id | DE-604.BV036588699 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T22:43:33Z |
| institution | BVB |
| isbn | 9781906201067 1906201064 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-020509444 |
| oclc_num | 310081815 |
| open_access_boolean | |
| owner | DE-M382 |
| owner_facet | DE-M382 |
| physical | XV, 215 S. |
| publishDate | 2009 |
| publishDateSearch | 2009 |
| publishDateSort | 2009 |
| publisher | Fiscal Publ. |
| record_format | marc |
| spelling | Sawyer, Adrian J. Verfasser aut Developing a world tax organisation the way forward Adrian J. Sawyer Developing a world tax organization Birmingham Fiscal Publ. 2009 XV, 215 S. txt rdacontent n rdamedia nc rdacarrier Taxation / International cooperation Taxation / Law and legislation Tax administration and procedure Steuerpolitik stw Steuersystem stw Internationale Zusammenarbeit stw Steuerwettbewerb stw Steuerharmonisierung stw Welt stw Recht Steuer GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020509444&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Sawyer, Adrian J. Developing a world tax organisation the way forward Taxation / International cooperation Taxation / Law and legislation Tax administration and procedure Steuerpolitik stw Steuersystem stw Internationale Zusammenarbeit stw Steuerwettbewerb stw Steuerharmonisierung stw Welt stw Recht Steuer |
| title | Developing a world tax organisation the way forward |
| title_alt | Developing a world tax organization |
| title_auth | Developing a world tax organisation the way forward |
| title_exact_search | Developing a world tax organisation the way forward |
| title_full | Developing a world tax organisation the way forward Adrian J. Sawyer |
| title_fullStr | Developing a world tax organisation the way forward Adrian J. Sawyer |
| title_full_unstemmed | Developing a world tax organisation the way forward Adrian J. Sawyer |
| title_short | Developing a world tax organisation |
| title_sort | developing a world tax organisation the way forward |
| title_sub | the way forward |
| topic | Taxation / International cooperation Taxation / Law and legislation Tax administration and procedure Steuerpolitik stw Steuersystem stw Internationale Zusammenarbeit stw Steuerwettbewerb stw Steuerharmonisierung stw Welt stw Recht Steuer |
| topic_facet | Taxation / International cooperation Taxation / Law and legislation Tax administration and procedure Steuerpolitik Steuersystem Internationale Zusammenarbeit Steuerwettbewerb Steuerharmonisierung Welt Recht Steuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=020509444&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT sawyeradrianj developingaworldtaxorganisationthewayforward AT sawyeradrianj developingaworldtaxorganization |