Issues in International Taxation International Tax Avoidance and Evasion Four Related Studies

Issues in International Taxation International Tax Avoidance and Evasion Four Related Studies
Title Issues in International Taxation International Tax Avoidance and Evasion Four Related Studies PDF eBook
Author OECD
Publisher OECD Publishing
Pages 108
Release 1987-04-30
Genre
ISBN 926460507X

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The first report outlines the reasons why international tax avoidance and evasion through the use of tax havens is a concern to the tax authorities of OECD Member countries and examines measures introduced to combat such use. The second report sets out the problems posed for tax administrations by the fact that their resident taxpayers make use of base companies (generally subsidiary companies) in tax havens to shelter there income derived from source countries (which may in some cases be the residence country itself) and in that way to escape tax normally payable to the country of residence. The third report deals with the problems created for tax authorities in source countries by the mechanism of "treaty shopping". The final report deals with taxation and the abuse of bank secrecy.

International Tax Avoidance and Evasion

International Tax Avoidance and Evasion
Title International Tax Avoidance and Evasion PDF eBook
Author Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Pages 124
Release 1987
Genre Business & Economics
ISBN

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Compilation of four related studies.

Tax Morale What Drives People and Businesses to Pay Tax?

Tax Morale What Drives People and Businesses to Pay Tax?
Title Tax Morale What Drives People and Businesses to Pay Tax? PDF eBook
Author OECD
Publisher OECD Publishing
Pages 68
Release 2019-09-11
Genre
ISBN 9264755020

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Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Title International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots PDF eBook
Author Sebastian Beer
Publisher International Monetary Fund
Pages 45
Release 2018-07-23
Genre Business & Economics
ISBN 148436399X

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This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

International Tax Policy and Double Tax Treaties

International Tax Policy and Double Tax Treaties
Title International Tax Policy and Double Tax Treaties PDF eBook
Author Kevin Holmes
Publisher IBFD
Pages 433
Release 2007
Genre Double taxation
ISBN 9087220235

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Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.

Issues in International Taxation and the Role of the IMF

Issues in International Taxation and the Role of the IMF
Title Issues in International Taxation and the Role of the IMF PDF eBook
Author International Monetary Fund. Fiscal Affairs Dept.
Publisher International Monetary Fund
Pages 20
Release 2013-06-28
Genre Business & Economics
ISBN 1498341578

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In the discussion of the Board work program on June 3, 2013, it was urged that the Fund be more present in current discussions of international tax issues. This note reviews key issues and initiatives in this area, and sets out a work plan that is focused on the Fund‘s mandate and macroeconomic expertise and that complements the work of other institutions, notably the OECD.

Global Tax Fairness

Global Tax Fairness
Title Global Tax Fairness PDF eBook
Author Thomas Pogge
Publisher Oxford University Press
Pages 383
Release 2016-02-04
Genre Business & Economics
ISBN 019103861X

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This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.