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International Tax Evasion in the Global Information Age, David S. Kerzner; David W. Chodikoff


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Цена: 19564.00р.
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Автор: David S. Kerzner; David W. Chodikoff
Название:  International Tax Evasion in the Global Information Age
ISBN: 9783319404202
Издательство: Springer
Классификация:



ISBN-10: 3319404202
Обложка/Формат: Hardback
Страницы: 425
Вес: 0.72 кг.
Дата издания: 2017
Серия: Finance
Язык: English
Иллюстрации: Biography
Размер: 157 x 278 x 31
Читательская аудитория: General (us: trade)
Ссылка на Издательство: Link
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Поставляется из: Германии
Описание:
This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.

Дополнительное описание: Chapter 1) Introduction and the Problem of Offshore Tax Evasion.- Chapter 2) International Tax and the Roles of International Tax Policy and Tax Treaties.- Chapter 3) The OECD’s War on Offshore Tax Evasion 1996–2014.- Chapter 4) International Tax Enforcem



International Applications of U.S. Income Tax Law - Inbound and Outbound Transactions

Автор: Larkins
Название: International Applications of U.S. Income Tax Law - Inbound and Outbound Transactions
ISBN: 047146449X ISBN-13(EAN): 9780471464495
Издательство: Wiley
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Цена: 25344.00 р.
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Описание: A concise explanation of United States tax law`s international aspects. This book also contains various useful tools which allow readers to build understanding through practice, as well as formulate and solve the complex problems international taxes can present.

Global Gold Market and the International Monetary System fro

Автор: Bott Sandra
Название: Global Gold Market and the International Monetary System fro
ISBN: 113730670X ISBN-13(EAN): 9781137306708
Издательство: Springer
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Цена: 16769.00 р.
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Описание: Using an inter-disciplinary and global approach this book examines the different roles gold played in the international economy from the late 19th century until today. It gives a complete and comprehensive overview of the many facets of the global gold market`s organization from the extraction of this precious metal to its consumption.

The Political Economy of International Tax Governance

Автор: Rixen
Название: The Political Economy of International Tax Governance
ISBN: 0230507689 ISBN-13(EAN): 9780230507685
Издательство: Springer
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Цена: 12577.00 р.
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Описание: Covering the period from the 1920s, when international tax policy was solely about avoiding double taxation, to the present era of international tax competition, Rixen investigates the fate of `the power to tax` in an era of globalization, illustrating that tax sovereignty is both shaped and constrained by an international tax regime.

Evaluation Of The International Fiance Corporation`S Global Trade Financ Program 2006-12

Автор: World Bank
Название: Evaluation Of The International Fiance Corporation`S Global Trade Financ Program 2006-12
ISBN: 0821399802 ISBN-13(EAN): 9780821399804
Издательство: Mare Nostrum (Eurospan)
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Цена: 3465.00 р.
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Описание: As part of its strategy to support global trade, the World Bank Group seeks to enhance trade finance in emerging markets. In 2005 the International Finance Corporation (IFC), part of the Bank Group, introduced the Global Trade Finance Program (GTFP) to support the extension of trade finance to underserved clients globally. This IEG evaluation found that overall, the GTFP was a relevant response to the demand to reduce risk in trade finance in emerging markets. The programme significantly improved IFC’s engagement in trade finance by introducing an open network of banks and a quick, flexible response platform to support the supply of trade finance. IEG’s evaluation covers the programme’s operations from its inception in 2005 through FY2012. The programme grew from a $500 million annual commitment to $5 billion in FY12. It accounted for 39 percent of total IFC commitments and has low costs—it accounted for 2.4 percent of IFC’s capital use and 1.2 percent of its staff costs and has had no claims to date. It is profitable as well, although not to the extent originally expected, accounting for 0.6 percent of IFC’s net profit. IEG found that the GTFP has particular additionality among higher-risk countries. In its early years, it was concentrated in these countries, particularly in Africa. During the global crisis, the programme risk-mitigation instrument became relevant in much broader markets. Client feedback on the programme has been positive. In its evaluation IEG does offer several recommendations to enhance its effectiveness, including on issues of transparency and reporting methods, as well as expanding the share of the programme in needier markets. For development professionals, the lessons in this evaluation can be applied to private sector development situations, particularly mitigation of financing risks in emerging markets.

Tax Havens and International Human Rights

Автор: Beckett
Название: Tax Havens and International Human Rights
ISBN: 1138668877 ISBN-13(EAN): 9781138668874
Издательство: Taylor&Francis
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Цена: 22968.00 р.
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Описание: This book takes a human rights based approach to tax havens. It makes plain the unscrupulous or merely indifferent ways in which, using tax havens, businesses and individuals systematically undermine and for all practical purposes eliminate access to remedies under international human rights law.


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