Le rapport contient des révisions des Principes de l'OCDE applicables en matière de prix de transfert qui visent à ce que les prix de transfert calculés soient alignés sur la création de valeur. Les instructions révisées portent sur les principaux domaines suivants: les question…
- Foreword - Executive summary - Overview - Special feature: Taxation and skills - 2016 Tax burdens - Graphical exposition of the 2016 tax burden - 2015 Tax burdens (and changes to 2016) - Evolution of the tax burden (2000-16) - Australia (2015-16 Income tax year…
This book, written by Bright, provides information for students and practitioners on the tools on financial management within the context of forestry. Topics covered include the management process, budgeting steps for profit, cash and capital, recording, accounts construction an…
Global tax fairness
The 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 o…
Die Übertragung einer Kapitalgesellschaft kann grundsätzlich mittels Share Deal oder Asset Deal erfolgen. Besteht ein nicht entscheidungsneutrales Besteuerungssystem, kommt es i.d.R. zwischen Veräußerer und Erwerber bezüglich des Durchführungsweges zu einem Interessenkonflikt. S…
'This is one of those rare technical books which has an importance outside its own field' The Daily Telegraph.'One of the most stimulating post-war books on public finance' The Guardian. Part 1 examines the issue of Expenditure Tax in principle and includes chapters on the follo…
"Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Sta…
