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The convention on mutual administrative assistance in tax matters
| The convention on mutual administrative assistance in tax matters |
| Edizione | [20th anniversary ed.] |
| Pubbl/distr/stampa | Paris, : OECD, 2008 |
| Descrizione fisica | 1 online resource (133 p.) |
| Disciplina |
300
336.291 |
| Collana | Treaty doc. |
| Soggetto topico |
Tax collection - International cooperation
Tax administration and procedure - International cooperation Tax administration and procedure - European Economic Community countries |
| ISBN | 9786611719500 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
TABLE OF CONTENTS-; TEXT OF THE CONVENTION ON MUTUAL ADMINISTRATIVEASSISTANCE IN TAX MATTERS; Preamble; CHAPTER I - SCOPE OF THE CONVENTION; Article 1 - Object of the Convention and persons covered; Article 2 - Taxes covered; CHAPTER II - GENERAL DEFINITIONS; Article 3 - Definitions; CHAPTER III - FORMS OF ASSISTANCE; SECTION I - EXCHANGE OF INFORMATION; Article 4 - General provisions; Article 5 - Exchange of information on request; Article 6 - Automatic exchange of information; Article 7 - Spontaneous exchange of information; Article 8 - Simultaneous tax examinations
Article 9 - Tax examinations abroadArticle 10 - Conflicting information; SECTION II - ASSISTANCE IN RECOVERY; Article 11 - Recovery of tax claims; Article 12 - Measures of conservancy; Article 13 - Documents accompanying the request; Article 14 - Time limits; Article 15 - Priority; Article 16 - Deferral of payment; SECTION III - SERVICE OF DOCUMENTS; Article 17 - Service of documents; CHAPTER IV - PROVISIONS RELATING TO ALL FORMS OF ASSISTANCE; Article 18 - Information to be provided by the applicant state; Article 19 - Possibility of declining a request Article 20 - Response to the request for assistanceArticle 21 - Protection of persons and limits to the obligation to provide assistance; Article 22 - Secrecy; Article 23 - Proceedings; CHAPTER V - SPECIAL PROVISIONS; Article 24 - Implementation of the Convention; Article 25 - Language; Article 26 - Costs; CHAPTER VI - FINAL PROVISIONS; Article 27 - Other international agreements or arrangements; Article 28 - Signature and entry into force of the Convention; Article 29 - Territorial application of the Convention; Article 30 - Reservations; Article 31 - Denunciation Article 32 - Depositaries and their functionsAnnex A - Taxes to which the Convention Applies; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES; Annex B - Competent Authorities; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES; Annex C - Definition of the word ""national"" for the purpose of the Convention; AZERBAIJAN; BELGIUM; DENMARK; FINLAND; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; SWEDEN; UNITED KINGDOM; UNITED STATES Declarations and ReservationsAZERBAIJAN; BELGIUM; DENMARK; FRANCE; ICELAND; ITALY; NETHERLANDS; NORWAY; POLAND; UNITED KINGDOM; UNITED STATES; EXPLANATORY REPORT; INTRODUCTION; COMMENTARY ON THE PROVISIONS OF THE CONVENTION; CHAPTER I - SCOPE OF THE CONVENTION; Article 1 - Object of the Convention and persons covered; Article 2 - Tax covered; CHAPTER II - GENERAL DEFINITIONS; Article 3 - Definitions; CHAPTER III - FORMS OF ASSISTANCE; SECTION 1 - EXCHANGE OF INFORMATION; Article 4 - General provision; Article 5 - Exchange of information on request Article 6 - Automatic exchange of information |
| Altri titoli varianti | Convention concernant l'assistance administrative mutuelle en matiere fiscale |
| Record Nr. | UNINA-9910703376403321 |
| Paris, : OECD, 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance / / Lukas Hakelberg
| The Hypocritical Hegemon : How the United States Shapes Global Rules against Tax Evasion and Avoidance / / Lukas Hakelberg |
| Autore | Hakelberg Lukas <1985-> |
| Pubbl/distr/stampa | Cornell University Press, 2020 |
| Descrizione fisica | 1 online resource |
| Disciplina | 364.1/3380973 |
| Collana | Cornell studies in money |
| Soggetto topico |
Confidential communications - Banking - European Union countries
Banks and banking, Foreign - Law and legislation - United States Tax administration and procedure - International cooperation Tax evasion (International law) Taxation - Political aspects - European Union countries Taxation - Political aspects - United States Tax evasion - European Union countries Tax evasion - United States |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-5017-4803-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Change and Stability in Global Tax Policy -- Power in International Tax Politics -- Countering Harmful Tax Practices -- The Swift Return of Tax Competition -- The Emergence of Multilateral AEI -- The BEPS Project : Long Live Arm's Length -- From Hegemony to Transatlantic Tax Battle? |
| Record Nr. | UNINA-9910524680903321 |
Hakelberg Lukas <1985->
|
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| Cornell University Press, 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler
| International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler |
| Pubbl/distr/stampa | Milton Park, Abingdon, Oxon ; ; New York : , : Routledge, , 2010 |
| Descrizione fisica | 1 online resource (221 p.) |
| Disciplina | 336.2 |
| Altri autori (Persone) | ZaglerMartin <1968-> |
| Collana | Routledge international studies in money and banking International tax coordination |
| Soggetto topico |
Taxation - International cooperation
Tax administration and procedure - International cooperation |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-136-95245-4
1-136-95246-2 1-282-62911-5 9786612629112 0-203-84902-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Acknowledgments; Abbreviations; 1 Introduction: International tax coordination - an interdisciplinary perspective on virtues and pitfalls; 2 Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America; 3 How to combat tax evasion in tax havens?: A legal and economic analysis of OECD and EU standards on exchange of information in tax matters with a special focus on capital income
4 Double tax avoidance and tax competition for mobile capital5 Intra-firm dividend policies: Evidence and explanation; 6 Cross-border hybrid finance and tax planning: Does international tax coordination work?; 7 Investigating the shift toward a value-added-type destination-based cash flow capital income tax (VADCIT); 8 The case for and against an EU tax; Bibliography; Index |
| Record Nr. | UNINA-9910459199103321 |
| Milton Park, Abingdon, Oxon ; ; New York : , : Routledge, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler
| International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler |
| Pubbl/distr/stampa | Milton Park, Abingdon, Oxon ; ; New York : , : Routledge, , 2010 |
| Descrizione fisica | 1 online resource (221 p.) |
| Disciplina | 336.2 |
| Altri autori (Persone) | ZaglerMartin <1968-> |
| Collana | Routledge international studies in money and banking International tax coordination |
| Soggetto topico |
Taxation - International cooperation
Tax administration and procedure - International cooperation |
| ISBN |
1-136-95245-4
1-136-95246-2 1-282-62911-5 9786612629112 0-203-84902-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Acknowledgments; Abbreviations; 1 Introduction: International tax coordination - an interdisciplinary perspective on virtues and pitfalls; 2 Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America; 3 How to combat tax evasion in tax havens?: A legal and economic analysis of OECD and EU standards on exchange of information in tax matters with a special focus on capital income
4 Double tax avoidance and tax competition for mobile capital5 Intra-firm dividend policies: Evidence and explanation; 6 Cross-border hybrid finance and tax planning: Does international tax coordination work?; 7 Investigating the shift toward a value-added-type destination-based cash flow capital income tax (VADCIT); 8 The case for and against an EU tax; Bibliography; Index |
| Record Nr. | UNINA-9910792699903321 |
| Milton Park, Abingdon, Oxon ; ; New York : , : Routledge, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler
| International tax coordination : an interdisciplinary perspective on virtues and pitfalls / / edited by Martin Zagler |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Milton Park, Abingdon, Oxon ; ; New York, : Routledge, 2010 |
| Descrizione fisica | 1 online resource (221 p.) |
| Disciplina | 336.2 |
| Altri autori (Persone) | ZaglerMartin <1968-> |
| Collana | Routledge international studies in money and banking International tax coordination |
| Soggetto topico |
Taxation - International cooperation
Tax administration and procedure - International cooperation |
| ISBN |
1-136-95245-4
1-136-95246-2 1-282-62911-5 9786612629112 0-203-84902-7 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Book Cover; Title; Copyright; Contents; Figures; Tables; Contributors; Acknowledgments; Abbreviations; 1 Introduction: International tax coordination - an interdisciplinary perspective on virtues and pitfalls; 2 Rethinking tax jurisdictions and relief from international double taxation with regard to developing countries: Legal and economic perspectives from Europe and North America; 3 How to combat tax evasion in tax havens?: A legal and economic analysis of OECD and EU standards on exchange of information in tax matters with a special focus on capital income
4 Double tax avoidance and tax competition for mobile capital5 Intra-firm dividend policies: Evidence and explanation; 6 Cross-border hybrid finance and tax planning: Does international tax coordination work?; 7 Investigating the shift toward a value-added-type destination-based cash flow capital income tax (VADCIT); 8 The case for and against an EU tax; Bibliography; Index |
| Record Nr. | UNINA-9910807959803321 |
| Milton Park, Abingdon, Oxon ; ; New York, : Routledge, 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The OECD Base Erosion and Profit Shifting (BEPS) project : hearing before the Subcommittee on Tax Policy of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Fourteenth Congress, first session, December 1, 2015
| The OECD Base Erosion and Profit Shifting (BEPS) project : hearing before the Subcommittee on Tax Policy of the Committee on Ways and Means, U.S. House of Representatives, One Hundred Fourteenth Congress, first session, December 1, 2015 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2017 |
| Descrizione fisica | 1 online resource (iii, 113 pages) |
| Soggetto topico |
Corporations - Taxation - Law and legislation
Transfer pricing International business enterprises - Taxation Tax havens Tax evasion Double taxation Tax administration and procedure - International cooperation Taxation - OECD countries |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | OECD Base Erosion and Profit Shifting |
| Record Nr. | UNINA-9910705815603321 |
| Washington : , : U.S. Government Publishing Office, , 2017 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters : report (to accompany Treaty doc. 112-5)
| Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters : report (to accompany Treaty doc. 112-5) |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2016] |
| Descrizione fisica | 1 online resource (13 pages) |
| Collana | Exec. rept. / 114th Congress, 2d session, Senate |
| Soggetto topico |
Tax administration and procedure - International cooperation
Tax administration and procedure - United States Tax collection - International cooperation Tax collection - United States Tax administration and procedure Tax collection |
| Soggetto genere / forma | Legislative materials. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters |
| Record Nr. | UNINA-9910704390703321 |
| [Washington, D.C.] : , : [U.S. Government Publishing Office], , [2016] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters : report (to accompany Treaty doc. 112-5)
| Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters : report (to accompany Treaty doc. 112-5) |
| Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Printing Office], , [2014] |
| Descrizione fisica | 1 online resource (13 pages) |
| Collana | Exec. rept. / 113th Congress, 2d session, Senate |
| Soggetto topico |
Tax administration and procedure - International cooperation
Tax administration and procedure - United States Tax collection - International cooperation Tax collection - United States Tax administration and procedure Tax collection |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Protocol amending multilateral Convention on Mutual Administrative Assistance in Tax Matters |
| Record Nr. | UNINA-9910705336703321 |
| [Washington, D.C.] : , : [U.S. Government Printing Office], , [2014] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Reviewing the unintended consequences of the Foreign Account Tax Compliance Act : hearing before the Subcommittee on Government Operations of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Fifteenth Congress, first session, April 26, 2017
| Reviewing the unintended consequences of the Foreign Account Tax Compliance Act : hearing before the Subcommittee on Government Operations of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Fifteenth Congress, first session, April 26, 2017 |
| Pubbl/distr/stampa | Washington : , : U.S. Government Publishing Office, , 2018 |
| Descrizione fisica | 1 online resource (iii, 135 pages) : illustrations |
| Soggetto topico |
Foreign bank accounts - Government policy - United States
Americans - Taxation - Foreign countries Tax administration and procedure - International cooperation Income tax - United States - Foreign income Tax evasion - United States - Prevention Taxation - Compliance costs - United States Privacy, Right of - United States |
| Soggetto genere / forma | Legislative hearings. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Reviewing the unintended consequences of the Foreign Account Tax Compliance Act |
| Record Nr. | UNINA-9910709666203321 |
| Washington : , : U.S. Government Publishing Office, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Taxation : Foreign Account Tax Compliance : agreement between the United States of America and Dominica, with annexes, signed at Bridgetown and Roseau, June 7 and 15, 2018; entered into force August 12, 2019
| Taxation : Foreign Account Tax Compliance : agreement between the United States of America and Dominica, with annexes, signed at Bridgetown and Roseau, June 7 and 15, 2018; entered into force August 12, 2019 |
| Pubbl/distr/stampa | [Washington, D.C.] : , : United States Department of State, , [2019?] |
| Descrizione fisica | 1 online resource (51 pages) |
| Collana | Treaties and other international acts series |
| Soggetto topico |
Foreign bank accounts - Law and legislation - Dominica
Foreign bank accounts - Law and legislation - United States Tax administration and procedure - International cooperation |
| Soggetto genere / forma | Treaties. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Altri titoli varianti | Agreement between the United States of America and Dominica, with annexes, signed at Bridgetown and Roseau, June 7 and 15, 2018; entered into force August 12, 2019 |
| Record Nr. | UNINA-9910712972103321 |
| [Washington, D.C.] : , : United States Department of State, , [2019?] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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