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The Resource Tax design issues worldwide

Tax design issues worldwide

Label
Tax design issues worldwide
Title
Tax design issues worldwide
Contributor
Subject
Language
eng
Summary
This book discusses current issues in tax design, primarily for corporate income tax, but also dealing with VAT, natural resource taxation, and individual income tax. The contributors, several of them current and former IMF and OECD officials, are primarily tax legal drafting experts that the IMF has been using in its technical assistance projects. Includes detailed descriptions and analysis of issues such as: a solution for eliminating the debt bias in the corporate tax system; anti-base erosion rules; coordinating tax accounting with financial accounting; using anti-money laundering measures to enhance tax compliance; VAT rules for extractive industries; supplemental expenditure tax; VAT design for developing countries; impact of tax treaties on source country taxation; unilateral measures in lieu of treaties; and developing countries and exchange of information
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Michielse, G.M.M
  • Thuronyi, V
Series statement
Series on international taxation
Series volume
51
http://library.link/vocab/subjectName
  • complementary tax
  • expenditure tax
  • corporate income tax
  • IFRS
  • allowance for corporate equity
  • VAT
  • customs duty
  • natural resources
  • mining industry
  • individual income tax
  • BEPS
  • anti-money laundering
  • developing countries
  • tax treaty
  • exchange of information
Label
Tax design issues worldwide
Instantiates
Publication
Contents
  • Chapter 1: A supplemental expenditure tax
  • Thuronyi, V.
  • ; p. 3-33
  • Chapter 2: IFRS and the structural features of an income tax law
  • Harris, P.
  • ; p. 37-97
  • Chapter 3: IFRS any good for tax?
  • Hrdinkova, M.
  • ; p. 99-119
  • Chapter 4: Allowances for corporate equity
  • Michielse, G.M.M.
  • de Mooij, R.
  • Van Peteghem, C.
  • ; p. 121-140
  • Chapter 5: Designing anti-base-erosion rules for developing countries : challenges and solutions
  • Dubut, T.
  • ; p. 141-155
  • Chapter 6: The troubling role of tax treaties
  • Brooks, K.
  • Krever, R.
  • ; p. 159-178
  • Chapter 7: International standards, base erosion and developing countries
  • Dourado, A.P.
  • ; p. 179-194
  • Chapter 8: Exchange of information in developing countries
  • van den Brink, W.
  • ; p. 195-201
  • Chapter 9: The VAT and customs treatment of the mining industry in Sub-Saharan Africa
  • Charlet, A.
  • ; p. 205-258
  • Chapter 10: VAT design and some lessons from Victor
  • Schenk, A.
  • ; p. 259-274
  • Chapter 11: Using anti-money laundering measures to improve tax compliance
  • Mathias, E.
  • Esposito, G.
  • ; p. 277-299
Extent
xxi, 299 p.
Isbn
9789041156105
Label
Tax design issues worldwide
Publication
Contents
  • Chapter 1: A supplemental expenditure tax
  • Thuronyi, V.
  • ; p. 3-33
  • Chapter 2: IFRS and the structural features of an income tax law
  • Harris, P.
  • ; p. 37-97
  • Chapter 3: IFRS any good for tax?
  • Hrdinkova, M.
  • ; p. 99-119
  • Chapter 4: Allowances for corporate equity
  • Michielse, G.M.M.
  • de Mooij, R.
  • Van Peteghem, C.
  • ; p. 121-140
  • Chapter 5: Designing anti-base-erosion rules for developing countries : challenges and solutions
  • Dubut, T.
  • ; p. 141-155
  • Chapter 6: The troubling role of tax treaties
  • Brooks, K.
  • Krever, R.
  • ; p. 159-178
  • Chapter 7: International standards, base erosion and developing countries
  • Dourado, A.P.
  • ; p. 179-194
  • Chapter 8: Exchange of information in developing countries
  • van den Brink, W.
  • ; p. 195-201
  • Chapter 9: The VAT and customs treatment of the mining industry in Sub-Saharan Africa
  • Charlet, A.
  • ; p. 205-258
  • Chapter 10: VAT design and some lessons from Victor
  • Schenk, A.
  • ; p. 259-274
  • Chapter 11: Using anti-money laundering measures to improve tax compliance
  • Mathias, E.
  • Esposito, G.
  • ; p. 277-299
Extent
xxi, 299 p.
Isbn
9789041156105

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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