Linked e-resources
Details
Table of Contents
Preface; Contents; Contributors; About the Contributors; Introduction; Part I: General Report; Chapter 1: Taxation andßDevelopment: Overview; Introduction; National Reports; International Tax Norms; Competitive Features ofßInternational Tax Regimes: Tax Base; Other Modes ofßCompetition: Tax Rates; Incentives forßInvestment inßDeveloping Countries; Tax Treaties withßDeveloping Countries; Developing Country Efforts toßAttract Investment; Appendix; National Reporters; Part II: National Reports; Chapter 2: Australia's Hybrid International Tax System: Limited Focus onßTax andßDevelopment.
Introduction Australia's International Investment Profile; Benchmarks forßAssessing International Tax Policy; Australia's International Tax System; Residence-Based Taxation; Basic Worldwide Tax System; NoßTax Incentives forßInvestment inßPoor Countries; Exemption System forßForeign Aid andßDefence Workers; Double Tax Agreements (DTAs); Australia's Corporate-Shareholder Tax System; Diagrams Illustrating Imputation Credit System forßResidents; Participation Exemption; Participation Exemption; Effects onßInvestment inßDeveloping Countries; Anti-deferral andßIntegrity Rules.
OECD Base Erosion andßProfit Shifting (BEPS) Project Transfer Pricing; Thin Capitalization; Domestic Accrual Rules forßOffshore Income; Proposal forßForeign Accumulation Fund (FAF) Regime; Global Tax Forum andßInternational Tax Cooperation andßEnforcement; International Tax Enforcement andßAmnesties; Public Reporting ofßMultinationals; Tax Incentives forßInvestment inßAustralia; Investment andßTrade Agreements; Free Trade Agreements; Investment Treaties; Chapter 3: Recent Trends inßBelgium's International Tax Policy; Le système fiscal international.
Les mesures fiscales destinées à décourager les investissements dans des paradis fiscaux Les mesures fiscales destinées à décourager les investissements dans les régimes fiscaux dommageables; Les accords régionaux/ou conventions internationales, des codes de conduite régulant la concurrence déloyale; Participation au Forum fiscal mondial de l'OCDE?; Les Accords d'échange d'informations; Les incitants fiscaux à l'investissement dans les pays émergents ou les pays en développement.
Les incitants fiscaux ou des régimes fiscaux spéciaux pour les anciennes colonies, territoires, possessions ou protectorats Les mesures visant à attirer l'investissement étranger; Amnistie fiscale; Structure des taux d'impôt sur les sociétés; Interdictions d'incitants fiscaux pour investissement à l'étranger; Accords en matière de protection des investissements; Recent Trends inßBelgium's International Tax Policy; International Tax System; Tax Havens; Tax Measures toßDiscourage Investment inßHarmful Tax Jurisdictions.
Introduction Australia's International Investment Profile; Benchmarks forßAssessing International Tax Policy; Australia's International Tax System; Residence-Based Taxation; Basic Worldwide Tax System; NoßTax Incentives forßInvestment inßPoor Countries; Exemption System forßForeign Aid andßDefence Workers; Double Tax Agreements (DTAs); Australia's Corporate-Shareholder Tax System; Diagrams Illustrating Imputation Credit System forßResidents; Participation Exemption; Participation Exemption; Effects onßInvestment inßDeveloping Countries; Anti-deferral andßIntegrity Rules.
OECD Base Erosion andßProfit Shifting (BEPS) Project Transfer Pricing; Thin Capitalization; Domestic Accrual Rules forßOffshore Income; Proposal forßForeign Accumulation Fund (FAF) Regime; Global Tax Forum andßInternational Tax Cooperation andßEnforcement; International Tax Enforcement andßAmnesties; Public Reporting ofßMultinationals; Tax Incentives forßInvestment inßAustralia; Investment andßTrade Agreements; Free Trade Agreements; Investment Treaties; Chapter 3: Recent Trends inßBelgium's International Tax Policy; Le système fiscal international.
Les mesures fiscales destinées à décourager les investissements dans des paradis fiscaux Les mesures fiscales destinées à décourager les investissements dans les régimes fiscaux dommageables; Les accords régionaux/ou conventions internationales, des codes de conduite régulant la concurrence déloyale; Participation au Forum fiscal mondial de l'OCDE?; Les Accords d'échange d'informations; Les incitants fiscaux à l'investissement dans les pays émergents ou les pays en développement.
Les incitants fiscaux ou des régimes fiscaux spéciaux pour les anciennes colonies, territoires, possessions ou protectorats Les mesures visant à attirer l'investissement étranger; Amnistie fiscale; Structure des taux d'impôt sur les sociétés; Interdictions d'incitants fiscaux pour investissement à l'étranger; Accords en matière de protection des investissements; Recent Trends inßBelgium's International Tax Policy; International Tax System; Tax Havens; Tax Measures toßDiscourage Investment inßHarmful Tax Jurisdictions.