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Addressing international tax cooperation at the UN would contribute to other UN competencies, in particular with regard to the Sustainable Development Goals . [ 1 ] [ 2 ] Under Resolution 78/230 of 22 December 2023, the General Assembly established an Ad Hoc Committee to draft the terms of reference for a UN Framework Convention on ...
The Inter-American Center of Tax Administrations (CIAT) is an international organization specialized in training and exchanges of information between national tax administrations. [ 1 ] The CIAT is an international public, non-profit organization that provides specialized technical assistance for the updating and modernization of tax ...
TaxCOOP hosts annual conferences and publishes works, including the book Winning the Tax Wars (2017) [1] and Coordination and Cooperation: Tax Policy in the 21st Century (2021). [ 2 ] [ 3 ] Several TaxCOOP conferences have been set up in collaboration with international organizations, notably the World Bank , [ 4 ] the United Nations , [ 5 ...
The Organisation for Economic Cooperation and Development's leadership on global tax coordination has come under threat after a majority of UN members backed an African-led initiative to bring ...
Countries in the Organization for Economic Cooperation and Development (OECD) have failed to reach an agreement on international tax havens and profit shifting, as well as on implementing an ...
Tax treaties tend not to exist, or to be of limited application, when either party regards the other as a tax haven. There are a number of model tax treaties published by various national and international bodies, such as the United Nations and the OECD. [208] Treaties tend to provide reduced rates of taxation on dividends, interest, and royalties.
The global minimum corporate tax rate, or simply the global minimum tax (abbreviated GMCT or GMCTR), is a minimum rate of tax on corporate income internationally agreed upon and accepted by individual jurisdictions in the OECD/G20 Inclusive Framework. Each country would be eligible for a share of revenue generated by the tax.
As of January 2023, 17 jurisdictions have committed to implementing these rules, [23] although all 27 EU Member States and the UK have already implemented these rules as part of an amendment to the Directive on Administrative Co-Operation. In 2021, the OECD agreed an International Exchange Framework for information held by Digital Platforms ...