The Resource Tax certainty : IMF/OECD report for the G20 finance ministers

Tax certainty : IMF/OECD report for the G20 finance ministers

Label
Tax certainty : IMF/OECD report for the G20 finance ministers
Title
Tax certainty : IMF/OECD report for the G20 finance ministers
Subject
Language
eng
Summary
This report responds to the request from the G20 Leaders at their Summit in Hangzhou, China in September 2016 for the OECD and the IMF to work on issues of tax certainty. The request arises against the backdrop of heightened concern about uncertainty in tax matters and its impact on cross-border trade and investment, especially in the context of international taxation. At a time when good progress has been made in fighting tax evasion and aggressive tax avoidance through increased transparency and the G20/OECD BEPS Project, it is also important to focus on tax certainty. This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment. It focuses on tax certainty from the perspective of businesses and tax administrations in G20 and OECD countries, and stresses that the issues faced and many of the responses needed are likely to be different in developing countries
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD
  • tax certainty
  • tax authorities
  • ruling
  • APA
  • BEPS Project (OECD)
  • alternative dispute resolution
  • GAAR
  • VAT
  • GST
  • MAP
Label
Tax certainty : IMF/OECD report for the G20 finance ministers
Instantiates
Publication
Extent
114 p.
Label
Tax certainty : IMF/OECD report for the G20 finance ministers
Publication
Extent
114 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...