Results 1 to 10 of about 10,926,027 (273)
International Journal of Scientific Research in Computer Science, Engineering and Information Technology, 2019 For that purpose, we are developing this application, which can collect the tax information from different authorities based on the house no’s and owner name by using Web Services and stores the data in our own database. For getting the information, regarding taxes citizens need to register first.
M. Florence Dayana, B. Vinithamani
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Bargaining Over Tax Information Exchange [PDF]
SSRN Electronic Journal, 2012 This paper empirically studies recent treaty signings between tax havens and OECD countries as the outcome of a bargaining process over treaty form. Havens can decide not to sign an agreement, sign a tax information exchange agreement or a double taxation convention.
May Elsayyad
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Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD [PDF]
European Financial Management, 2017 AbstractUsing data on Foreign Portfolio Investment (FPI), we find a positive relationship between higher tax burden and OECD residents’ tax evasion, especially via tax havens. Contrary to established investor preference for certain country characteristics, we find they are less important to tax evaders who value privacy and want to remain undetected by
David M. Kemme +2 more
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Tax Information Exchange with Developing Countries and Tax Havens
SSRN Electronic Journal, 2015 The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model
Braun, Julia, Zagler, Martin
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Exchange of Information in Tax Matters
Journal of Education, Health and Sport, 2017 The main aim of this paper is to present issues related to exchange of tax information. The author focuses on models of exchange of information and boundaries of obligations in reference to above-mentioned problems.
Paweł Szwajdler
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Informality, Consumption Taxes and Redistribution [PDF]
SSRN Electronic Journal, 2020 Abstract Can taxes on consumption redistribute in developing countries? Contrary to consensus, we show that taxing consumption is progressive once we account for informal consumption. Using household expenditure surveys in 32 countries, we proxy for informal consumption using the type of store where purchases occur. We establish that the
Gadenne, L, Bachas, P, Jensen, A
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Social Science Research Network, 2021 We examine the costs associated with public disclosure, as opposed to confidential reporting, of tax country-by-country reporting (CbCR) information.
R. Müller, C. Spengel, S. Weck
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Науковий вісник Ужгородського національного університету. Серія Право, 2023 The author provides a detailed overview of an article that examines tax amnesty programs within the framework of international tax initiatives like the BEPS Action Plan and the Common Reporting Standard (CRS).
O. Muzyka-Stefanchuk, I. Masyakin
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Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context [PDF]
Problems and Perspectives in Management, 2017 The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition.
Atanaska Filipova-Slancheva
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Forecasting housing prices in Turkey by machine learning methods
Aestimum, 2022 In this study, decision tree regression, artificial neural networks (ANN) and support vector machines (SVM) methods are applied by using monthly data for the period 2013-2020 in the estimation of housing sales in Turkey.
Mehmet Kayakuş +2 more
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