The Resource May you live in interesting times [editorial]
May you live in interesting times [editorial]
Resource Information
The item May you live in interesting times [editorial] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item May you live in interesting times [editorial] represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In the current global tax good governance context, exchange of information is one condition for the base erosion and profit shifting (BEPS) initiative to be successful. Action 5 (Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance) foresees mandatory spontaneous exchange of information on rulings that could give rise to BEPS concerns. Actions 12 (Requiring Taxpayers to Disclose their Aggressive Tax Planning Arrangements) and 13 (Re-examining Transfer Pricing Documentation) are instruments to improved reactions by the tax administrations. The issue is whether, ultimately, it would not have been preferable to continue working on increased international transparency and allow each jurisdiction or group of associated jurisdictions to find the adequate national tax policy for each national concept of tax justice. These are interesting times, times of disorder and trouble. The BEPS initiative, together with the international standards on fiscal transparency, have opened too many doors at once. It will take time to reach a new equilibrium
- Language
- eng
- Label
- May you live in interesting times [editorial]
- Title
- May you live in interesting times [editorial]
- Language
- eng
- Summary
- In the current global tax good governance context, exchange of information is one condition for the base erosion and profit shifting (BEPS) initiative to be successful. Action 5 (Counter Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance) foresees mandatory spontaneous exchange of information on rulings that could give rise to BEPS concerns. Actions 12 (Requiring Taxpayers to Disclose their Aggressive Tax Planning Arrangements) and 13 (Re-examining Transfer Pricing Documentation) are instruments to improved reactions by the tax administrations. The issue is whether, ultimately, it would not have been preferable to continue working on increased international transparency and allow each jurisdiction or group of associated jurisdictions to find the adequate national tax policy for each national concept of tax justice. These are interesting times, times of disorder and trouble. The BEPS initiative, together with the international standards on fiscal transparency, have opened too many doors at once. It will take time to reach a new equilibrium
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
- http://library.link/vocab/creatorName
- Dourado, A.P
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- BEPS Project (OECD)
- exchange of information
- tax transparency
- Label
- May you live in interesting times [editorial]
- Label
- May you live in interesting times [editorial]
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/May-you-live-in-interesting-times/2MvL41mchdA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/May-you-live-in-interesting-times/2MvL41mchdA/">May you live in interesting times [editorial]</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/May-you-live-in-interesting-times/2MvL41mchdA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/May-you-live-in-interesting-times/2MvL41mchdA/">May you live in interesting times [editorial]</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
