Презентация к докладу президента Международного центра по налогам и инвестициям Даниэла А. Уитта на казахстанско-американском инвестиционном форуме в Нью-Йорке 7 декабря 2011 года.
The document discusses predictions for the future of tax functions, including:
- Tax functions will need to manage increasing global reporting requirements which will significantly impact operations and budgets. Regulators will demand transparency in corporate tax affairs.
- Tax functions will need to provide assurances on the adequacy of their controls and risk management frameworks to various stakeholders. Many jurisdictions may require adoption of frameworks like COSO.
- Data quality and flow into tax functions will need to improve significantly. Tax functions will receive data in a "tax-ready format" primarily from financial systems or dedicated tax data hubs. Data security will be a major priority.
Enabling policy for social & creative enterprises through DICE
Presentation at the launch of Developing Inclusive & Creative Enterprises programme by British Council
3rd October, 2018
This document discusses developing a harmonized tax regime to foster small business development in the East African Community (EAC). It analyzes the different tax systems of EAC countries and how they affect small businesses. The informal sector plays a large role in EAC economies and small businesses need support to formalize. Different approaches to taxing small businesses are considered, including presumptive taxation based on indicators like turnover. Harmonizing definitions of small and medium enterprises and tax bases across countries could help, but implementing reforms faces challenges around equity, compliance, and preventing tax evasion.
The IMF document outlines key reforms needed to boost Italy's weak economic recovery and unlock its growth potential. It identifies four priority areas for structural reform: the labor market, judicial system, competition policy, and supporting small and medium enterprises. Specific policy recommendations include modernizing labor contracts to reduce duality, improving judicial efficiency, removing barriers to competition, and encouraging viable distressed firms. Fiscal policy should balance reducing debt with avoiding excessive tightening, and shift spending toward education and job programs while lowering taxes. Reforming the financial sector to deal with high bad loans is also seen as crucial to boosting new lending and investment.
An article that discusses on the rationale behind taxation rulings and decision in modern tax administration, citing the Gambia Revenue Authority as an example.
This document discusses corporate tax reform in Albania. It argues that corporate tax reform could improve the country's competitiveness and economic growth while maintaining government revenue. Specifically, it suggests lowering the statutory corporate tax rate from 15% through revenue-neutral options, such as limiting interest expense deductions or reviewing taxes on small and medium enterprises. However, any reform needs to balance competing priorities like economic efficiency, equity across industries, and deficit reduction. Accompanying social security reforms may also be needed to alleviate burdens from corporate tax changes.
The OECD Guidelines on Corporate Governance of State-Owned Enterprises were first published in 2005 and revised in 2015. They provide non-binding principles for governments on how to professionalize the ownership function and ensure state-owned enterprises operate as efficiently as privately-owned firms. The 2015 revision added new chapters on defining the rationales for state ownership and ensuring state-owned enterprises compete fairly in the marketplace. It also strengthened principles around disclosure, boards of directors, and responsible business conduct. While not legally binding, the Guidelines represent an international standard for reforming governance of state-owned enterprises.
The document discusses predictions for the future of tax functions, including:
- Tax functions will need to manage increasing global reporting requirements which will significantly impact operations and budgets. Regulators will demand transparency in corporate tax affairs.
- Tax functions will need to provide assurances on the adequacy of their controls and risk management frameworks to various stakeholders. Many jurisdictions may require adoption of frameworks like COSO.
- Data quality and flow into tax functions will need to improve significantly. Tax functions will receive data in a "tax-ready format" primarily from financial systems or dedicated tax data hubs. Data security will be a major priority.
Enabling policy for social & creative enterprises through DICE
Presentation at the launch of Developing Inclusive & Creative Enterprises programme by British Council
3rd October, 2018
This document discusses developing a harmonized tax regime to foster small business development in the East African Community (EAC). It analyzes the different tax systems of EAC countries and how they affect small businesses. The informal sector plays a large role in EAC economies and small businesses need support to formalize. Different approaches to taxing small businesses are considered, including presumptive taxation based on indicators like turnover. Harmonizing definitions of small and medium enterprises and tax bases across countries could help, but implementing reforms faces challenges around equity, compliance, and preventing tax evasion.
The IMF document outlines key reforms needed to boost Italy's weak economic recovery and unlock its growth potential. It identifies four priority areas for structural reform: the labor market, judicial system, competition policy, and supporting small and medium enterprises. Specific policy recommendations include modernizing labor contracts to reduce duality, improving judicial efficiency, removing barriers to competition, and encouraging viable distressed firms. Fiscal policy should balance reducing debt with avoiding excessive tightening, and shift spending toward education and job programs while lowering taxes. Reforming the financial sector to deal with high bad loans is also seen as crucial to boosting new lending and investment.
An article that discusses on the rationale behind taxation rulings and decision in modern tax administration, citing the Gambia Revenue Authority as an example.
This document discusses corporate tax reform in Albania. It argues that corporate tax reform could improve the country's competitiveness and economic growth while maintaining government revenue. Specifically, it suggests lowering the statutory corporate tax rate from 15% through revenue-neutral options, such as limiting interest expense deductions or reviewing taxes on small and medium enterprises. However, any reform needs to balance competing priorities like economic efficiency, equity across industries, and deficit reduction. Accompanying social security reforms may also be needed to alleviate burdens from corporate tax changes.
The OECD Guidelines on Corporate Governance of State-Owned Enterprises were first published in 2005 and revised in 2015. They provide non-binding principles for governments on how to professionalize the ownership function and ensure state-owned enterprises operate as efficiently as privately-owned firms. The 2015 revision added new chapters on defining the rationales for state ownership and ensuring state-owned enterprises compete fairly in the marketplace. It also strengthened principles around disclosure, boards of directors, and responsible business conduct. While not legally binding, the Guidelines represent an international standard for reforming governance of state-owned enterprises.
This document provides an overview of international tax issues and reforms for foreign businesses investing in Australia. It discusses current issues like Australia's thin capitalization rules, dividend exemptions, and changes to the capital gains tax rules. It also covers updates on the OECD's Base Erosion and Profit Shifting (BEPS) project and how foreign tax law changes in countries like the UK and France could impact the Australian tax system. The document is meant to accompany a presentation on these topics and provide context, but not give comprehensive tax advice. It also does not address all potential Australian tax issues relevant for foreign investors.
The document discusses the role of taxation in development. Taxation provides a major source of funding for government development activities. For developed countries, the tax to GDP ratio is above 25% while for developing countries like Bangladesh it is between 15-25%, currently at 12%. While Bangladesh GDP has grown, its tax revenue has also increased but mainly comes from a few large companies. The document calls for reforms in Bangladesh's tax administration system to expand the tax base and reduce corruption in order to increase tax collection and better fund development.
CLES presentation on Civil Economy from VSNW 2013 Conference. The presentation includes case-studies from around the world showing how the local social sector has played a part in creating "good growth".
Tax Justice: The Domestic Perspective - A Synthesis of Studies of the Tax Sys...Dr Lendy Spires
This document discusses tax systems in five developing countries: Cambodia, Kenya, Nepal, Nigeria, and Tanzania. It finds that:
1) Tax revenue as a percentage of GDP has increased 3-5% over the last decade in all five countries, though they remain below the 20% target.
2) Dependence on foreign aid has decreased significantly in three countries as domestic revenue has increased faster than aid.
3) Indirect taxes make up a larger share of revenue than direct taxes in most countries, though direct tax shares are rising over time as economies develop.
This is about the difficulties to establish the Rule of Law in Soth-Est Europe, about the economic costs of a lack it and about thrust and confidence building in networks.
Factors Contributing to Accounting Diversity at the International LevelSundar B N
The document discusses accounting diversity, which refers to differences in how financial information is recorded and used. Accounting diversity stems from factors like legal systems, taxation, inflation, sources of financing, political/economic ties, and the correlation between these factors. This diversity causes problems such as difficulty preparing consolidated financial statements, limiting access to foreign capital markets, reducing comparability between financial statements, and lack of high-quality accounting information.
Panel 4: Dr. Ahmed EL-KASMI Magistrat – Conseiller Maître, Président de Section Cour des Comptes du Maroc
MOROCCAN SOEs GOVERNANCE; Enhancing Integrity for Business Development in the Middle East and North Africa,
18 April 2016, Paris, France, session 4
This document provides an overview and summary of the Paying Taxes 2013 report by PwC and the World Bank. It discusses key findings from the report, including trends seen over the past 8 years of data collection. On average globally, the time to comply and number of tax payments have decreased while the total tax rate has decreased slightly. However, the pace of decline in the total tax rate appears to be slowing. Administrative reforms to tax systems continue but at a lower level than the previous year. The report also analyzes regional differences and trends.
This document summarizes a tax discussion paper released by the Australian government. It outlines the government's commitment to having an open conversation about tax reform to create a tax system that delivers lower, simpler, and fairer taxes. Key points include: (1) tax reform is needed to support ongoing economic growth and changes to encourage workforce participation, (2) the current tax system is too reliant on income taxes and complex, and (3) the government wants broad community input as it considers options to improve the tax system.
The document discusses the Goods and Services Tax (GST) in India, which aims to create a single, unified indirect tax system to replace existing taxes levied on goods and services. It faces challenges in implementation due to lack of consensus between states and the central government on fiscal autonomy issues. A key objective is amending the constitution to clarify taxation powers of states and the center. The GST is expected to address issues like cascading taxes and fragmentation of markets, and could boost GDP growth by simplifying the tax system. However, full implementation remains difficult due to ongoing discussions around revenue loss, inclusion of state taxes, and taxation of certain sectors.
The document discusses the Goods and Services Tax (GST) in India, which aims to create a single, unified indirect tax system to replace existing taxes levied on goods and services. It faces challenges in implementation due to lack of consensus between states and the central government on fiscal autonomy issues. A key objective is amending the constitution to clarify tax powers of states and the center. The GST is expected to address issues like cascading taxes and fragmentation of markets, and could boost GDP growth by simplifying the tax system. However, full implementation remains difficult due to ongoing discussions around revenue loss, inclusion of state taxes, and coverage of key sectors.
Uganda operates a liberal market economy with many formal and informal financial players. The banking sector remains oligopolistic with high interest rates between 20-27%. Civil society's role is undefined but emerging. Banks are largely funded by customer deposits at 80.6% and profits grew 17.2% in 2014. Civil society can play an important role by monitoring financial institutions, integrating citizen concerns into fiscal policy, conducting research, and advocating for more inclusive fiscal policies that benefit citizens. Uganda has a developing financial system and civil society has an opportunity to help citizens engage more fully.
This document outlines the 10 principles of good tax policy according to the policy, legislation, and simplification committee. It provides an overview of each principle and examples of how different tax proposals meet or fail to meet each principle. The principles are equity and fairness, certainty, convenience of payment, economy of collection, simplicity, neutrality, economic growth and efficiency, transparency and visibility, minimum tax gap, and appropriate government revenues. The document uses examples of the Armey flat tax, charitable deductions for non-itemizers, and sales tax applied to e-commerce to demonstrate how different proposals align with each principle.
This document discusses understanding taxation through examining current tax levels, planned changes, hidden taxes, tax incentives at various governmental levels, the outlook for incentives, frequency and fairness of inspections, and the most advantageous organizational structure in terms of taxation and costs. It asks questions about these taxation topics to gain a comprehensive understanding of the tax system.
Submission to the International Monetary Fund's Consultation on Economic "Spi...Dr Lendy Spires
This document provides recommendations from ActionAid International to the IMF's consultation on international tax spillovers. Key points include:
1) International tax reforms should consider macroeconomic impacts and inter-nation equity, not just domestic revenue impacts. Broader effects on financial stability, debt management, and development policy coherence should be analyzed.
2) The IMF is well-placed to develop methodologies for quantifying tax spillovers between countries from changes to domestic tax regimes. Baseline measurements of the international distribution of the corporate tax base would aid future assessments.
3) Reforms aimed at preventing base erosion and profit shifting should explicitly protect lower-income countries' tax bases and rights. Measures permitting source-based
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN KITALE...paperpublications3
Abstract:This study seeks to establish factors affecting tax compliance by Small and Medium Enterprises, with special emphasis on Income Tax and Value Added Tax and their effects on government revenue. Tax compliance level which is internal factor affecting tax revenue not only undermines tax administration infrastructure but also makes the tax base narrow and inequitable. The objectives of the study include establishing the influence of compliance cost, fines and penalties and attitudes of tax compliance among Small and Medium Enterprises. The study adopts a descriptive research design involving both qualitative and quantitative research methodology. The target population was 200, out of which a sample size of 132 respondents were drawn, using stratified and simple random sampling. Questionnaires were used to collect primary data from the respondents, which were analyzed using SPSS applying both descriptive and inferential analysis. There was a positive relationship between the tax and compliance cost (r=.514), fines and penalties (r=.415) attitudes (r=.546) and tax compliance. The findings showed that compliance cost, fines and penalties and attitude had significant relationship with tax compliance. It is recommended that the tax system should provide a clear and simple guideline on how to fill tax returns but also enhance taxpayer education services to enable the taxpayers understand their rights and obligations as taxpayers, there should be moderate levels of fines and taxes so that SMEs are encouraged to comply since they will keep accurate records for taxation purposes in order to avoid fines and penalties.
Keywords: Direct tax, Indirect tax, Medium enterprise, Productive expenditure, tax evasion, tax impact.
Tax policy and tax reform in the People's Republic of ChinaBert Brys
The document provides a comparison of tax systems and revenues in China and OECD countries. It finds that China's tax-to-GDP ratio is lower than the OECD average, at 21.9% versus 34% in 2010. China also relies more on indirect taxes like VAT and less on direct taxes like personal and corporate income taxes compared to OECD averages. Tax revenues in China have consistently grown faster than nominal GDP since the 1990s due to tax reforms, economic growth, and improved administration.
This document provides a summary of the movie "Pay It Forward." It outlines the main characters, including Trevor, his teacher Mr. Simonet, his homeless friend Jerry, and his alcoholic mother Arlene. It describes Trevor's idea to "pay it forward" by doing favors for others that they must then repay by doing favors for three new people. The summary traces how Trevor's idea spreads positively through the community as various characters help each other and pay it forward. It concludes by praising the movie's message about helping others to create change and a more peaceful world.
This document contains the questions and answers for a science jeopardy game covering topics in metric conversions, graphing, matter, tools, and bonus concepts. There are 100-500 point questions in each category. The final jeopardy asks players to identify substances as elements, compounds, heterogeneous mixtures, or homogeneous mixtures and explain the reasoning.
This document provides an overview of international tax issues and reforms for foreign businesses investing in Australia. It discusses current issues like Australia's thin capitalization rules, dividend exemptions, and changes to the capital gains tax rules. It also covers updates on the OECD's Base Erosion and Profit Shifting (BEPS) project and how foreign tax law changes in countries like the UK and France could impact the Australian tax system. The document is meant to accompany a presentation on these topics and provide context, but not give comprehensive tax advice. It also does not address all potential Australian tax issues relevant for foreign investors.
The document discusses the role of taxation in development. Taxation provides a major source of funding for government development activities. For developed countries, the tax to GDP ratio is above 25% while for developing countries like Bangladesh it is between 15-25%, currently at 12%. While Bangladesh GDP has grown, its tax revenue has also increased but mainly comes from a few large companies. The document calls for reforms in Bangladesh's tax administration system to expand the tax base and reduce corruption in order to increase tax collection and better fund development.
CLES presentation on Civil Economy from VSNW 2013 Conference. The presentation includes case-studies from around the world showing how the local social sector has played a part in creating "good growth".
Tax Justice: The Domestic Perspective - A Synthesis of Studies of the Tax Sys...Dr Lendy Spires
This document discusses tax systems in five developing countries: Cambodia, Kenya, Nepal, Nigeria, and Tanzania. It finds that:
1) Tax revenue as a percentage of GDP has increased 3-5% over the last decade in all five countries, though they remain below the 20% target.
2) Dependence on foreign aid has decreased significantly in three countries as domestic revenue has increased faster than aid.
3) Indirect taxes make up a larger share of revenue than direct taxes in most countries, though direct tax shares are rising over time as economies develop.
This is about the difficulties to establish the Rule of Law in Soth-Est Europe, about the economic costs of a lack it and about thrust and confidence building in networks.
Factors Contributing to Accounting Diversity at the International LevelSundar B N
The document discusses accounting diversity, which refers to differences in how financial information is recorded and used. Accounting diversity stems from factors like legal systems, taxation, inflation, sources of financing, political/economic ties, and the correlation between these factors. This diversity causes problems such as difficulty preparing consolidated financial statements, limiting access to foreign capital markets, reducing comparability between financial statements, and lack of high-quality accounting information.
Panel 4: Dr. Ahmed EL-KASMI Magistrat – Conseiller Maître, Président de Section Cour des Comptes du Maroc
MOROCCAN SOEs GOVERNANCE; Enhancing Integrity for Business Development in the Middle East and North Africa,
18 April 2016, Paris, France, session 4
This document provides an overview and summary of the Paying Taxes 2013 report by PwC and the World Bank. It discusses key findings from the report, including trends seen over the past 8 years of data collection. On average globally, the time to comply and number of tax payments have decreased while the total tax rate has decreased slightly. However, the pace of decline in the total tax rate appears to be slowing. Administrative reforms to tax systems continue but at a lower level than the previous year. The report also analyzes regional differences and trends.
This document summarizes a tax discussion paper released by the Australian government. It outlines the government's commitment to having an open conversation about tax reform to create a tax system that delivers lower, simpler, and fairer taxes. Key points include: (1) tax reform is needed to support ongoing economic growth and changes to encourage workforce participation, (2) the current tax system is too reliant on income taxes and complex, and (3) the government wants broad community input as it considers options to improve the tax system.
The document discusses the Goods and Services Tax (GST) in India, which aims to create a single, unified indirect tax system to replace existing taxes levied on goods and services. It faces challenges in implementation due to lack of consensus between states and the central government on fiscal autonomy issues. A key objective is amending the constitution to clarify taxation powers of states and the center. The GST is expected to address issues like cascading taxes and fragmentation of markets, and could boost GDP growth by simplifying the tax system. However, full implementation remains difficult due to ongoing discussions around revenue loss, inclusion of state taxes, and taxation of certain sectors.
The document discusses the Goods and Services Tax (GST) in India, which aims to create a single, unified indirect tax system to replace existing taxes levied on goods and services. It faces challenges in implementation due to lack of consensus between states and the central government on fiscal autonomy issues. A key objective is amending the constitution to clarify tax powers of states and the center. The GST is expected to address issues like cascading taxes and fragmentation of markets, and could boost GDP growth by simplifying the tax system. However, full implementation remains difficult due to ongoing discussions around revenue loss, inclusion of state taxes, and coverage of key sectors.
Uganda operates a liberal market economy with many formal and informal financial players. The banking sector remains oligopolistic with high interest rates between 20-27%. Civil society's role is undefined but emerging. Banks are largely funded by customer deposits at 80.6% and profits grew 17.2% in 2014. Civil society can play an important role by monitoring financial institutions, integrating citizen concerns into fiscal policy, conducting research, and advocating for more inclusive fiscal policies that benefit citizens. Uganda has a developing financial system and civil society has an opportunity to help citizens engage more fully.
This document outlines the 10 principles of good tax policy according to the policy, legislation, and simplification committee. It provides an overview of each principle and examples of how different tax proposals meet or fail to meet each principle. The principles are equity and fairness, certainty, convenience of payment, economy of collection, simplicity, neutrality, economic growth and efficiency, transparency and visibility, minimum tax gap, and appropriate government revenues. The document uses examples of the Armey flat tax, charitable deductions for non-itemizers, and sales tax applied to e-commerce to demonstrate how different proposals align with each principle.
This document discusses understanding taxation through examining current tax levels, planned changes, hidden taxes, tax incentives at various governmental levels, the outlook for incentives, frequency and fairness of inspections, and the most advantageous organizational structure in terms of taxation and costs. It asks questions about these taxation topics to gain a comprehensive understanding of the tax system.
Submission to the International Monetary Fund's Consultation on Economic "Spi...Dr Lendy Spires
This document provides recommendations from ActionAid International to the IMF's consultation on international tax spillovers. Key points include:
1) International tax reforms should consider macroeconomic impacts and inter-nation equity, not just domestic revenue impacts. Broader effects on financial stability, debt management, and development policy coherence should be analyzed.
2) The IMF is well-placed to develop methodologies for quantifying tax spillovers between countries from changes to domestic tax regimes. Baseline measurements of the international distribution of the corporate tax base would aid future assessments.
3) Reforms aimed at preventing base erosion and profit shifting should explicitly protect lower-income countries' tax bases and rights. Measures permitting source-based
FACTORS AFFECTING TAX COMPLIANCE AMONG SMALL AND MEDIUM ENTERPRISES IN KITALE...paperpublications3
Abstract:This study seeks to establish factors affecting tax compliance by Small and Medium Enterprises, with special emphasis on Income Tax and Value Added Tax and their effects on government revenue. Tax compliance level which is internal factor affecting tax revenue not only undermines tax administration infrastructure but also makes the tax base narrow and inequitable. The objectives of the study include establishing the influence of compliance cost, fines and penalties and attitudes of tax compliance among Small and Medium Enterprises. The study adopts a descriptive research design involving both qualitative and quantitative research methodology. The target population was 200, out of which a sample size of 132 respondents were drawn, using stratified and simple random sampling. Questionnaires were used to collect primary data from the respondents, which were analyzed using SPSS applying both descriptive and inferential analysis. There was a positive relationship between the tax and compliance cost (r=.514), fines and penalties (r=.415) attitudes (r=.546) and tax compliance. The findings showed that compliance cost, fines and penalties and attitude had significant relationship with tax compliance. It is recommended that the tax system should provide a clear and simple guideline on how to fill tax returns but also enhance taxpayer education services to enable the taxpayers understand their rights and obligations as taxpayers, there should be moderate levels of fines and taxes so that SMEs are encouraged to comply since they will keep accurate records for taxation purposes in order to avoid fines and penalties.
Keywords: Direct tax, Indirect tax, Medium enterprise, Productive expenditure, tax evasion, tax impact.
Tax policy and tax reform in the People's Republic of ChinaBert Brys
The document provides a comparison of tax systems and revenues in China and OECD countries. It finds that China's tax-to-GDP ratio is lower than the OECD average, at 21.9% versus 34% in 2010. China also relies more on indirect taxes like VAT and less on direct taxes like personal and corporate income taxes compared to OECD averages. Tax revenues in China have consistently grown faster than nominal GDP since the 1990s due to tax reforms, economic growth, and improved administration.
This document provides a summary of the movie "Pay It Forward." It outlines the main characters, including Trevor, his teacher Mr. Simonet, his homeless friend Jerry, and his alcoholic mother Arlene. It describes Trevor's idea to "pay it forward" by doing favors for others that they must then repay by doing favors for three new people. The summary traces how Trevor's idea spreads positively through the community as various characters help each other and pay it forward. It concludes by praising the movie's message about helping others to create change and a more peaceful world.
This document contains the questions and answers for a science jeopardy game covering topics in metric conversions, graphing, matter, tools, and bonus concepts. There are 100-500 point questions in each category. The final jeopardy asks players to identify substances as elements, compounds, heterogeneous mixtures, or homogeneous mixtures and explain the reasoning.
I have created a photo album to showcase pictures from my recent trip to Yosemite National Park. The album includes scenic landscape shots of Half Dome, El Capitan, and Yosemite Falls. It also features photos of the wildlife I encountered, such as black bears, deer, and squirrels.
The document discusses the benefits of exercise for mental health. Regular physical activity can help reduce anxiety and depression and improve mood and cognitive functioning. Exercise causes chemical changes in the brain that may help protect against mental illness and improve symptoms.
This very short document contains 3 words or phrases with no other context: "Celeiro-Pará-Brasil", "L. Hampton - Lullaby", and "rickie2011". It is unclear what these brief entries refer to or their relationship to each other.
Thomas International provides people assessment tools to help businesses improve employee performance. Their assessments provide insight into employees' potential, motivations, strengths, and limitations. They work with over 32,000 companies worldwide, including 27,000 small- and medium-sized enterprises, to transform performance through assessments that are accurate, straightforward, quick, and provide rapid results.
The document discusses adding a new "consistency level" statement to the Cassandra CLI to allow users to set the default consistency level when making requests. It describes modifying the ANTLR grammar to include a new token and statement for consistency level, and updating the CLI code to execute this new statement type by changing the hardcoded consistency level values. The changes were quickly merged, showing how Cassandra has an open community that values contributions to improve the tooling.
The Project Management Professional (PMP certification) is a must-have for any serious project manager. EITAcies® we pride ourselves on making sure that you are prepared to pass the project management certification exam on your first attempt.
After our 36 hours PMP camp you will have all the knowledge and tools needed to take the next step in your career. EITACIES solution consulting team assist in placements
The document discusses various techniques for effective time management. It emphasizes setting goals and priorities, identifying the most important tasks, and planning one's day to make the best use of time. Good time management can help reduce stress, improve productivity and balance by ensuring adequate time for work, family and oneself. Key aspects include delegation, avoiding procrastination, minimizing distractions and keeping work organized.
Ron Mueck is an Australian sculptor born in 1958 who lives in Great Britain and creates hyperrealistic sculptures using silicone, acrylic, and fiberglass. His sculptures not only imitate reality but also convey emotions, featuring impressive proportions and meticulous details that give his works an imposing presence through hyperrealism.
The document summarizes a presentation given to the AFCOM Melbourne Chapter in February 2012 titled "Through the Looking Glass 2012." It discusses trends in technology from 2012 to 2017 and their impact on data centers. Key points include:
1) CPUs were becoming faster, moving to more cores and lower power designs. Server density was increasing but also heat.
2) Storage trends included declining SSD prices, larger hard drives, and improvements in deduplication and tape storage.
3) Networking was shifting to 10 Gigabit and converged networks, but duplicate hardware would be needed for 5 years during the transition.
4) Emerging technologies like cloud, big data appliances, and the "Internet of
The IMF document outlines key reforms needed to unblock Italy's growth potential, including:
1) Structural reforms like labor market and judicial reforms to boost jobs and investment.
2) Developing the financial sector to support new lending and investment through cleaning up bad loans to free up resources.
3) Pursuing growth-friendly fiscal rebalancing through lowering taxes and increasing productive spending.
4) Support from European policies to ease monetary conditions and reduce financial fragmentation. Overall the reforms aim to make Italy more dynamic and innovative to adapt to a changing global economy.
The document discusses recommendations for supporting small businesses in Victoria, Australia. It is a report from VECCI's Small Business Taskforce that identifies seven priority areas for governments to focus on: 1) Addressing workplace relations constraints to help small businesses employ more people, 2) Addressing small business skills requirements, 3) Lowering small business costs, 4) Increasing small business exports, 5) Encouraging small business innovation, 6) Improving small business access to finance, and 7) Supporting small business procurement. The report provides specific policy recommendations under each priority area to promote small business productivity and competitiveness.
The document discusses issues with Pakistan's current tax system and proposes reforms. It notes that the complex tax regime creates difficulties for businesses and discourages foreign investment. The system includes many withholding taxes that increase costs and are not present in peer countries. It is proposed that Pakistan establish an independent national tax authority to simplify laws, coordinate between federal and provincial authorities, and recruit tax officials through a single civil service. The goal is to establish a new social contract with taxpayers by making compliance less burdensome and growing the formal economy.
Italy's Tax Administration: OECD Review of Institutional and Organisational A...OECDtax
The document summarizes an OECD review of Italy's tax administration system. It finds that tax administration functions are fragmented across multiple agencies, lacking coordination. Key issues identified include gaps in VAT compliance, uncertainty around criminal vs administrative sanctions, and a large backlog of outstanding tax debts totaling over 780 billion euros. The report recommends restoring autonomy to the agencies, reducing fragmentation, and developing a coordinated strategy to improve compliance and collection of tax debts.
The presidents-framework-for-business-tax-reform-an-update-04-04-2016Dr Dev Kambhampati
The document summarizes the President's framework for business tax reform, outlining the need to reform the current U.S. system. It discusses how the current system distorts business decisions and reduces economic growth through loopholes and a high corporate tax rate. The framework proposes eliminating loopholes to lower the rate, strengthening manufacturing and innovation, reforming international tax rules, simplifying taxes for small businesses, and paying for reforms without adding to the deficit.
Corporate Tax Reforms in Pakistan
Tax policy plays an important part in inclusive growth, incomes and wealth redistribution. Owing to a narrow tax base in Pakistan, the ability of taxes to alter distribution of incomes in favour of the poorest income quintiles has been limited. This paper specifically makes a case where private sector has been realizing anticipated profits however their rising incomes did not result in progressive changes in tax contribution. The ability of tax administrative machinery to check evasion has also remained weak.
Another important matter is how a distortive tax policy is preventing entry of new firms and investments which can potentially create greater competition and enhance consumer surplus. Since 2007 Pakistan’s economy has been witnessing low levels of investment. Despite low interest rates, the private sector credit has not picked up. The exports have declined during a period when Pakistan enjoys preferential market access from the European Union and the United States. While large firms operating domestically continue to growth, the survival and growth of new firms is weak.
According to several recent studies, part of the answer to this problem may lies in the way taxes are helping cartelization through exemptions and preferences in the direct (corporate) tax structure. We discuss this view in the light of recent tax directory published by the Federal Board of Revenue. Making use of the key informant interviews and focus group discussions involving the business community, tax officials, trade and consumer associations, we present some recommendations for the reform of corporate taxation in Pakistan.
MTBiz is for you if you are looking for contemporary information on business, economy and especially on banking industry of Bangladesh. You would also find periodical information on Global Economy and Commodity Markets.
Signature content of MTBiz is its Article of the Month (AoM), as depicted on Cover Page of each issue, with featured focus on different issues that fall into the wide definition of Market, Business, Organization and Leadership. The AoM also covers areas on Innovation, Central Banking, Monetary Policy, National Budget, Economic Depression or Growth and Capital Market. Scale of coverage of the AoM both, global and local subject to each issue.
MTBiz is a monthly Market Review produced and distributed by Group R&D, MTB since 2009.
This document provides an overview of base erosion and profit shifting (BEPS) and the OECD's BEPS Action Plan. It discusses how MNEs have engaged in tax planning to artificially shift profits to low/no tax locations. In response, the OECD published an Action Plan in 2013 to address BEPS in a comprehensive manner through 15 actions. The actions are structured around reinforcing substance requirements, aligning taxation with economic activity, and improving transparency. The document then summarizes some of the specific actions, including addressing tax challenges of the digital economy and neutralizing the effects of hybrid mismatches.
The document provides an overview of BEPS (Base Erosion and Profit Shifting) which refers to tax avoidance strategies used by multinational enterprises to artificially shift profits to low or no-tax jurisdictions. It summarizes the key actions and recommendations from the OECD's BEPS project to address this issue, including establishing new minimum standards around preventing treaty abuse, improving transparency through country-by-country reporting, and strengthening transfer pricing rules and controlled foreign company rules. It also discusses some of the changes made in India's tax regime to tackle BEPS concerns related to the digital economy, hybrid mismatches, interest deductions, and harmful tax practices.
This document is a project report on tax structure and reforms in India. It discusses the need to reform taxation by implementing the Goods and Services Tax (GST). The objectives are to study direct and indirect taxes, understand the background and implementation of VAT in Jharkhand, and discuss the background and planning of GST. The report provides an overview of the Indian tax system, outlines issues like narrow tax bases and high rates. It discusses important tax reforms like GST and the Direct Taxes Code, and emphasizes the need to broaden tax bases and lower rates to promote growth.
Research report impact of multiple taxationJawad Ahmed
Small and medium scale refer as wholesaler and retailers. The study is for finding that taxation may impact or not on these scales. Statement of hypothesis is also stated in this at 2.1 you can see.
This document discusses the World Bank Group's contribution to improving business entry processes. It provides an overview of investment climate reforms, including driving evidence-based reform, expanding market opportunities, and encouraging business. It highlights the importance of business entry reforms and their potential to contribute to productivity, growth, and job creation. The document also examines key elements of effective business entry systems, such as institutional frameworks, business registry data quality and access, data exchange between agencies, and national coverage of services. Case studies from countries like Macedonia, Azerbaijan, and Colombia demonstrate the benefits of business entry simplification.
This presentation by Gioia de Melo (OECD Centre for Tax Policy and Administration) was delivered during the launch of the OECD Investment Policy Review of Uruguay on 12 July 2021.
Find out more at: https://www.oecd.org/investment/oecd-investment-policy-reviews-uruguay-1135f88e-en.htm
The document discusses reforms that could be made in Pakistan's upcoming budget to create a fairer tax regime and support private enterprise. It notes that Pakistani firms currently face over 50 different taxes, fees, and surcharges. The complex tax system increases business costs and prevents new startups. The budget could simplify taxes by reducing rates and types of direct taxes. It could also reform indirect taxes based on proposals to reduce compliance costs and harmonize taxes across provinces. The budget needs to balance the tax burden across sectors and provide relief on agricultural inputs. Reforming tax administration and increasing autonomy of revenue authorities could also improve the business environment. Public-private consultations on tax policy should be strengthened.
1. pdf Dilshad pathan - 114- Sip project Final 0.1 (3) -.pdfDilshad85
This document is a project report submitted by Dilshad Amir Pathan to Savitribai Phule University in partial fulfillment of an MBA degree. The report studies the taxation and auditing services provided by Nexdigm Private Limited. It includes an introduction discussing taxation and auditing in India and globally. It also covers the research methodology, data analysis, findings, suggestions, and conclusions of the study. The report analyzes Nexdigm's client financial statements and the tax audit services provided to examine client satisfaction levels.
The document discusses recent trends in taxation around the world including economic underperformance, pressure on governments and corporations to mobilize resources, and strengthening of tax monitoring systems. It notes challenges for corporations from increased tax reforms, compliance requirements, and uncertainty. However, it also discusses opportunities for corporations to review business models, improve governance, and focus on fundamentals rather than tax arbitrage. Specific Indian tax reforms like GAAR, GST, and dispute resolution processes are analyzed, and recommendations are provided around standardized tax models, reducing tax rates, widening the tax base, and improving corporate compliance.
The history of tax administration of kosovo and i’ts efficiency (2)nakije.kida
The document provides a history of the Tax Administration of Kosovo (TAK) over the past 12 years since its establishment in 2000. It discusses how TAK has reformed and modernized Kosovo's tax system to increase revenue collection and bring practices in line with EU standards. Some key points discussed include:
- TAK has consistently increased tax revenue collection year-over-year while simplifying the tax system.
- Reforms have focused on reducing tax evasion, integrating e-payment systems, and establishing electronic taxpayer files.
- Further improvements are still needed, such as increasing transparency and enforcing penalties for large businesses that evade taxes.
- TAK aims to maximize voluntary taxpayer compliance through professional and efficient service.
The history of tax administration of kosovo and i’ts efficiency (2)nakije.kida
Abstract: This document provides a brief description of the work in the field of taxation and
efficiency in execution of Tax Administration of Kosovo (TAK), inspired by my work in this
institution. This work presents the systematic connection of taxpayers, the Tax Administration of
Kosovo (TAK) and revenue growth within a 12 year period. TAK work effect is conditioned by the
level of the staff engagement which leads the tax policy, honest engagement of tax officials and
effective enforcement of tax laws based on international best practices.
Similar to Инвесторы и налоговая политика Казахстана (20)
Консолидированная чистая прибыль АО «Самрук-Қазына» по итогам 2016 года соста...АО "Самрук-Казына"
Консолидированная сумма выручки Фонда составила около 4,1 трлн тенге, что на 32% выше показателя предыдущего года. Значительный рост выручки связан с реализацией дополнительного объема сырой нефти во второй половине 2016 года, когда наблюдался рост котировок, а также реализацией аффинажного золота и продукции переработки газа и нефтепродуктов.
The document outlines the expected results of JSC "Samruk-Kazyna's" transformation program from 2014-2019. It details 9 initiatives across 3 transformation directions: 1) value improvement focus on core business, 2) portfolio restructuring, and 3) improved governance. Each initiative includes key performance indicators and targeted results for the Fund and its portfolio companies. The overall goal is to increase revenues, simplify structures, improve investment approach, strengthen commercial operations, and implement better governance including a new corporate governance code. HR transformations also aim to develop meritocracy, a shared services center, and corporate culture. Change management support includes methodology development, training, expert support, and knowledge sharing.
This document outlines the need for a large-scale transformation program at JSC Sovereign Wealth Fund Samruk-Kazyna. It notes that Kazakhstan's development strategy aims to become a top 30 developed nation by 2050 but this will require a major breakthrough in investment growth and productivity. Samruk-Kazyna owns key national assets and must improve operational and investment performance to help achieve this goal, but current targets are insufficient. As a result, Samruk-Kazyna has developed a transformation program focused on improving value in portfolio companies, restructuring the portfolio, and reforming governance.
"SAMRUK-KAZYNA" JSC PRESENTS INFORMATION ON PRIVATIZED MAJOR ASSETSАО "Самрук-Казына"
This document provides information on assets owned by "Samruk-Kazyna" JSC that are available for privatization. It summarizes financial and operational information for five companies: Atyrau Refinery LLP, Pavlodar Petrochemical Plant LLP, Air Astana JSC, Kazakhtelecom JSC, and Qazaq Air JSC. For each company, the document provides key financial figures for 2013-2015, as well as information on ownership, operations, and growth plans. The goal of privatizing these assets is to increase their efficiency and attract strategic investors.
Current Status of Implementation of the Complex Privatization Plan for 2016-2020АО "Самрук-Казына"
This document summarizes Kazakhstan's privatization plan from 2016-2020. It shows that 59 state assets from List 1 have been privatized so far, with proceeds of 7.3 billion KZT. 44 assets from List 1 remain for consideration by the state commission by the end of 2016. From List 2, 74% of assets proposed have been approved for privatization so far. Upcoming auctions are scheduled in October 2016 for 10 major assets. The status of various privatization deals and assets is provided.
Утверждена Решением Совета директоров АО «Самрұқ-Қазына» №113 от 17 сентября 2014 года.
Внесены изменения Решением Совета директоров АО «Самрұқ-Қазына» №122 от 4 сентября 2015 года.
«Самұрық-Қазына» АҚ 2015 жылғы қаржы қызметінің нәтижелері және 2016-2020 жы...АО "Самрук-Казына"
«Самұрық-Қазына» АҚ, қаржы есебінің халықаралық стандарттарына сәйкес, 2015 жылғы жиынтық қаржы есебін және 2016-2020 жылдардағы даму жоспарын жария етті.
Мәлімет бойынша Қордың жиынтық таза табысы 304,8 млрд теңгені құрап, 2014 жылмен салыстырғанда 30%-ға өскен.
Итоги финансовой деятельности за 2015 год и План развития АО «Самрук-Қазына»...АО "Самрук-Казына"
АО «Самрук-Казына» обнародовало данные консолидированной финансовой отчетности по МСФО за 2015 год и Плана развития на 2016-2020 годы.
Согласно данным, консолидированная чистая прибыль Фонда составила 304,8 млрд тенге, увеличившись на 30% в сравнении с 2014 годом.
Уведомление о присоединении к продаже Простых и Привилегированных акций АО «...АО "Самрук-Казына"
НИ ОДНО ИЗ ПОЛОЖЕНИЙ НАСТОЯЩЕГО УВЕДОМЛЕНИЯ НЕ МОЖЕТ РАСЦЕНИВАТЬСЯ КАК РЕКОМЕНДАЦИЯ ИЛИ КОНСУЛЬТАЦИЯ СО СТОРОНЫ САМРУК-ҚАЗЫНЫ, БАНКА ИЛИ ДЕПОЗИТАРИЯ (КАК ОПРЕДЕЛЕНО НИЖЕ) В ОТНОШЕНИИ ИЛИ В СВЯЗИ С НАСТОЯЩИМ УВЕДОМЛЕНИЕМ ИЛИ ЕГО СОДЕРЖАНИЕМ ИЛИ ЛЮБЫМ ДОКУМЕНТОМ, УПОМЯНУТЫМ В НЕМ, ИЛИ ЛЮБОЙ СДЕЛКОЙ, ПРЕДУСМОТРЕННОЙ В НЕМ. ПРЕЖДЕ, ЧЕМ ПРИНИМАТЬ КАКОЕ-ЛИБО РЕШЕНИЕ ИЛИ ОСУЩЕСТВЛЯТЬ КАКОЕ-ЛИБО ДЕЙСТВИЕ В СВЯЗИ С НАСТОЯЩИМ УВЕДОМЛЕНИЕМ, РЕКОМЕНДУЕТСЯ НЕЗАМЕДЛИТЕЛЬНО ОБРАТИТЬСЯ ЗА КОНСУЛЬТАЦИЕЙ К ВАШЕМУ НЕЗАВИСИМОМУ ЮРИДИЧЕСКОМУ И ФИНАНСОВОМУ КОНСУЛЬТАНТУ.
The transformation of Samruk-Kazyna and its portfolio companies will progress in two stages: in the first stage (2014-2015) the Program will involve the Fund itself and three pilot companies, and in the second stage (2015-2016) the Program will cascade into the other portfolio companies. By starting the transformation program the Fund’s group will launch a process of continuous improvement which will become the new corporate norm after completion of the Program.
Программа трансформации АО «Самрук-Қазына» охватывает три направления: повышение стоимости портфельных компаний, изменение структуры портфеля и подхода Фонда к ведению инвестиционной деятельности, перераспределение полномочий и ответственности в системе управления Фондом и его портфельными компаниями. Реализация Программы потребует значительных изменений в деятельности самого Фонда, его портфельных компаний, а также в механизмах взаимодействия с государственными органами, участвующими в деятельности Фонда.
28 мая 2014 года Советом директоров утверждены Единые правила реализации активов и объектов акционерным обществом «Фонд национального благосостояния «Самрук-Қазына» и организациями, более пятидесяти процентов голосующих акций (долей участия) которых прямо или косвенно принадлежат АО «Самрук-Қазына» на праве собственности или доверительного управления.
Приватизация АО «Мангистауская распределительная электросетевая компания»АО "Самрук-Казына"
В состав активов АО «Мангистауская распределительная электросетевая компания» (далее – АО «МРЭК) входят:
6 районных электрических сетей;
57 подстанций;
428 трансформаторных подстанций.
Территория обслуживаемая компанией составляет 166,6 тысяч км2.
Протяженность линий электропередач составляет 5 031 км.
Национальная компания «Қазақстан темір жолы» приступила к реализации Комплексного плана приватизации на 2014-2016 годы, соответствующего поручения Главы государства.
Постановлением Правительства Республики Казахстан от 31 марта 2014 года №280 «О некоторых вопросах приватизации» Советом директоров АО «НК «ҚТЖ» (протокол от 14 июля 2014 года №8) утвержден перечень предприятий, подлежащих передаче в конкурентную среду, в который вошли 34 предприятия группы компаний АО «НК «ҚТЖ», из них 25 активов подлежат реализации в 2014 году.
Here is Gabe Whitley's response to my defamation lawsuit for him calling me a rapist and perjurer in court documents.
You have to read it to believe it, but after you read it, you won't believe it. And I included eight examples of defamatory statements/
13062024_First India Newspaper Jaipur.pdfFIRST INDIA
Find Latest India News and Breaking News these days from India on Politics, Business, Entertainment, Technology, Sports, Lifestyle and Coronavirus News in India and the world over that you can't miss. For real time update Visit our social media handle. Read First India NewsPaper in your morning replace. Visit First India.
CLICK:- https://firstindia.co.in/
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Essential Tools for Modern PR Business .pptxPragencyuk
Discover the essential tools and strategies for modern PR business success. Learn how to craft compelling news releases, leverage press release sites and news wires, stay updated with PR news, and integrate effective PR practices to enhance your brand's visibility and credibility. Elevate your PR efforts with our comprehensive guide.
Youngest c m in India- Pema Khandu BiographyVoterMood
Pema Khandu, born on August 21, 1979, is an Indian politician and the Chief Minister of Arunachal Pradesh. He is the son of former Chief Minister of Arunachal Pradesh, Dorjee Khandu. Pema Khandu assumed office as the Chief Minister in July 2016, making him one of the youngest Chief Ministers in India at that time.
1. The Kazakhstan-U.S. Investment Forum
7 December 2011
New York, NY
What Investors Want To Know About
Taxation in Kazakhstan
By Mr. Daniel A. Witt
President
International Tax and Investment Center
2. Kazakhstan has achieved remarkable results
from the economic reforms enacted during its
20
years of independence:
• Open investment policies
• Transformed Kazakhstan Economy
• Prosperity for the Kazakh people
3. The open economic pro-growth policies
enacted
in the 1990s have made for a better
Kazakhstan
in this decade.
However, the job of reform is not complete. It
is
an ongoing process.
4. Kazakhstan needs to make bold and dramatic
steps—to launch a new generation of
reforms—if
it is to succeed in attracting this next
generation
of investment.
5. TASK 1
A new Tax Code has entered into force that has
significantly reduced major tax rates. Despite this
fact, small and medium-sized business has yet to
become a stable base for budget revenue.
6. TASK 2
Work continues in the country on reducing
administrative barriers.
In the opinion of entrepreneurs, administrative
barriers remain barriers on the road to the
development of their business. For example, the
Tax Code contains 27 bases for duplicative off
schedule tax checks.
7. TASK 3
The RK Code on Administrative Violations
contains standards providing for a significant
number of administrative penalties and fines, a
portion of which lack any economic
substantiation, are in conflict with the standards
of the Tax Code, or are in unreasonably high
amounts negatively affecting the status of the
business.
8. TASK 4
The tax authorities widely apply the practice of
blocking company bank accounts.
In Russia, for example, the practice involves
suspending operations on the taxpayer's accounts
only within the amount owed.
What is needed to optimize the practice of
suspending debit transactions on bank account?
9. TASK 5
A key issue in the relationship between state authorities and
the private sector is to support permanent and effective
dialogue. But is such dialogue possible if the "presumption of
innocence" of the taxpayer has yet to become a basic
principle
In Kazakhstan's tax legislation
How can relationships between fiscal authorities and business
be harmonized and transformed into partnership
relationships? What measures are needed to improve the tax
culture of entrepreneurs?
Negotiate and adopt a Taxpayers’ Charter.
10. TASK 6
President Nursultan Nazarbayev has made the
stimulation of innovation the top priority in the
country's economic policy. It is likely that this will
require adjustments to tax policy, for example in
relation to R&D
What measures in the area of tax regimes will
facilitate the commercial activities of innovative
business and stimulate the implementation of
leading technologies?
11. TASK 7
The existing mechanism for prejudicially disputing
the prescripts of RK tax authorities assumes direct
subordination and accountability to the Tax
Committee and is characterized by a lack of
independent arbiters.
Is a mechanism needed for tax appeals to be
undertaken by an independent committee (a
structure outside of the Tax Committee?
12. TASK 8
As of today, there is no clearly institutionalized
system for motivating workers at tax authorities
that would stimulate high quality inspections and
act as an effective anti-corruption mechanism.
13. Quantum leap forward with new, investment
welcoming reforms:
• Lower tax burdens
• Simple and clear regulatory regimes
• Strong protection of property rights