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Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
Taxation -- Developing countries. --- Taxation. --- Political Science --- Law, Politics & Government --- Public Finance --- Taxation --- Economic assistance
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The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
Economic development -- Developing countries. --- Tax evasion -- Developing countries. --- Taxation -- Developing countries. --- Commerce --- Business & Economics --- Accounting --- Financial statements --- Standards. --- Accounting and review services statements --- Accounting standards --- GAAP (Accounting) --- Generally accepted accounting principles
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This book was written in the context of new and innovative policies for customs and tax administration reform. Eight chapters describe how measurement and various quantification techniques may be used to fight against corruption, improve cross-border celerity, boost revenue collection, and optimize the use of public resources. More than presenting "best practices" and due to the association of academics and practitioners, the case studies explore the conditions under which measurement has been introduced and the effects on the administrative structure, and its relations with the political...
Customs administration --Developing countries. --- Tax administration and procedure -- Developing countries. --- Taxation --Developing countries. --- Customs administration --- Taxation --- Tax administration and procedure --- Political Science --- Law, Politics & Government --- Public Finance --- Tax practice --- Tax procedure --- Finance, Public --- Tariff
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Taxes --- Indirect taxation --- 336.23 --- 339.96 --- -impots indirects --- droits de douane --- accises --- tva --- pays en voie de developpement --- Indirect taxes --- Taxation --- Indirekte belastingen voor bedrijf --- Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- indirecte belastingen --- invoerrechten --- accijnzen --- btw --- ontwikkelingslanden --- 339.96 Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- 336.23 Indirekte belastingen voor bedrijf --- impots indirects --- Indirect taxation - Developing countries.
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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mexico. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
Mexico -- Economic policy. --- Taxation -- Developing countries. --- Taxation -- Mexico. --- Political Science --- Law, Politics & Government --- Public Finance --- Taxation --- Law and legislation --- Transparency in government --- Government in the sunshine --- Open government (Transparency in government) --- Openness in government --- Sunshine, Government in the --- Transparence in government --- Public administration --- Mexico
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This report identifies the issues arising from the development of a multilateral instrument that modifies bilateral tax treaties. Without a mechanism for swift implementation, changes to model tax conventions only widen the gap between the content of these models and the content of actual tax treaties. Developing such a mechanism is necessary not only to tackle base erosion and profit shifting, but also to ensure the sustainability of the consensual framework to eliminate double taxation. This is an innovative approach with no exact precedent in the tax world, but precedents for modifying bilateral treaties with a multilateral instrument exist in various other areas of public international law. Drawing on the knowledge of experts in public international law and taxation, the Report concludes that a multilateral instrument is desirable and feasible, and that negotiations for such an instrument should be convened quickly.
Double taxation -- Treaties. --- Taxation -- Developing countries. --- Taxation. --- Law, Politics & Government --- Law, General & Comparative --- Corporations --- Double taxation. --- Double taxation --- Taxation --- Law and legislation. --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- International taxation (Double taxation) --- Taxation, Double --- Law and legislation --- Conflict of laws
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This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
Saint Kitts and Nevis -- Economic conditions. --- Saint Kitts and Nevis -- Foreign economic relations. --- Taxation -- Developing countries. --- Political Science --- Law, Politics & Government --- Law, General & Comparative --- Public Finance --- Taxation --- Law and legislation --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Saint Kitts and Nevis
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This volume focuses on the political economy surrounding the detailed decisions that governments make at each step of the value chain for natural resource management. From the perspective of public interest or good governance, many resource-dependent developing countries pursue apparently short-sighted and sub-optimal policies in relation to the extraction and capture of resource rents, and to spending and savings from their resource endowments. This work contextualizes these micro-level choices and outcomes.
Natural resources -- Developing countries -- Management. --- Natural resources -- Government policy -- Developing countries. --- Natural resources -- Taxation -- Developing countries. --- Poverty -- Developing countries. --- Natural resources --- Poverty --- Business & Economics --- Economic History --- Management --- Government policy --- Taxation --- Management. --- National resources --- Resources, Natural --- Economic aspects --- Resource-based communities --- Resource curse
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Cities in developing countries are experiencing unprecedented urban growth. Unfortunately, this is often accompanied by the negative impacts of sprawl as a result of rapid motorization such as congestion, air pollution, greenhouse gas emissions, inefficient use of energy and time, and unequal accessibility. As these cities are often under severe fiscal constraints, they face great challenges in financing capital-intensive mass transit systems to reverse the course of these negative trends. Development-based land value capture (DBLVC) financing schemes being practiced in Asian megacities like
Land value taxation -- Developing countries. --- Special assessments -- Developing countries. --- Tax increment financing -- Developing countries. --- Transit-oriented development. --- Transportation -- Planning. --- Transit-oriented development --- Land value taxation --- Special assessments --- Tax increment financing --- Urban transportation --- Business & Economics --- Political Science --- Law, Politics & Government --- Transportation Economics --- Public Finance --- Finance --- Tax increment financing. --- Land tax --- Land use --- Taxation of land values --- Taxation --- Public works --- Urban renewal --- Real property tax --- Single tax
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