Corporate Income Taxes Under Pressure, International Monetary Fund
Автор: World Bank Название: Income And Asset Disclosure ISBN: 0821397966 ISBN-13(EAN): 9780821397961 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 4019.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Income and asset disclosure systems (IAD) are gaining prominence as a tool in the fight against corruption, and have the potential to support efforts in both prevention and enforcement. They are intended to prevent and help detect the use of public office for private gain, and to help build a climate of integrity in public administration by detecting and helping officials avoid potential conflicts of interest. The potential for IAD systems to contribute to broader anticorruption efforts--such as national and international financial investigations and prosecutions, international asset recovery efforts, the prosecution of illicit enrichment, and the identification of politically exposed persons (PEPs) is as yet largely untapped. <br><br>This volume of case studies and its companion volume (a guide for policymakers and practitioners) will promote interest in these areas and point the way for policymakers and practitioners to establish the capacities and institutional linkages required for this potential to be realised. There are a wide variety of approaches in IAD system design and implementation and a wide variety of challenges faced by different systems. New and emerging IAD systems may face challenges associated with resource and capacity constraints, political resistance to implementation, a lack of public awareness, or limited civil society capacity to support anticorruption efforts. Many established systems may also face the need to revise the legal framework, institutional arrangements, or enforcement mechanisms once it becomes apparent that original assumptions do not deliver expected results or unanticipated challenges emerge.<br><br>This book and its companion volume identify the objectives, features, and mechanisms that can contribute to the effectiveness of an IAD system, and enhance its impact as a prevention and enforcement tool. It includes case studies of the IAD systems in Argentina; Croatia; Guatemala; Hong Kong SAR, China; Indonesia, Jordan, the Kyrgyz Republic; Mongolia; Rwanda; Slovenia; and the United States.
Описание: The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011.
Описание: This book, first published in 1991, explores the complexities of the relationship between acts of Congress and nine major US corporations regarding employer-sponsored retirement plans. It discovers how corporate decision makers respond to tax incentives that affect corporate plans for retirees.
Описание: Designed to offer maximum flexibility and ease-of-use for law school courses in corporate, partnership, and business enterprise taxation, this statutory supplement includes key provisions of the Internal Revenue Code and Treasury regulations pertaining to the federal income taxation of corporations, partnerships, and other business entities.
Автор: Pоrvu D. Название: Corporate Income Tax Harmonization in the European Union ISBN: 1349433470 ISBN-13(EAN): 9781349433476 Издательство: Springer Рейтинг: Цена: 6097.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules which are insufficient to solve the many problems implied by the proper functioning of the Single Market, are revealed. The book also exposes the issues involved in the consolidation of the corporate tax base.
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