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This book examines the options for, and obstacles to, successful financial sector tax reform, both in terms of theoretical and practical aspects. Issues discuss
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Type: BOOK - Published: 2021-02-26 - Publisher: International Monetary Fund
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the d
Language: en
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Type: BOOK - Published: 2017-03-27 - Publisher: OECD Publishing
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Report