Half of the G8 hasn't ratified the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters setting out new global standards in the exchange of taxpayer information to combat tax evasion and aggressive tax avoidance. This despite the G8's declaration at the end of their 2013 UK Summit that that 'automatic information exchange was now the preferred means of information sharing among tax authourities. Signing this agreement or at least expressing an interest in doing so before the G20 meets this September in Russia, according to the OECD and the G20 Finance Ministers and Central Bank Governors buys Offshore Financial Centres immunity from characterization as an "un-cooperative" tax haven when the next OECD blacklist is released later this year.
Presentation delivered at the Taxation seminar "Cross-border Administrative Cooperation and exchange of tax information: Tackling fraud in social security sector".
Bangladeshi money launderers have their money safeM S Siddiqui
Bangladesh has a bilateral double taxation avoidance treaty (DTAT) with the Switzerland only to avoid double taxation. It should ratify the multilateral Convention on Mutual Administrative Assistance in Tax Matters and sign the Automatic Exchange of Financial Account Information (MCAA) with Switzerland. It should also sign Foreign Account Tax Compliance Act (FATCA) agreement with the USA. It should amend the law and rule to support the protocol and agreements.
Paris Agreement: legal requirements for entering into forceIIED
A presentation by IIED principal researcher Dr Achala Abeysinghe that summarises the Paris Agreement’s legal requirements for entering into force.
The presentation was made at the UNEP SouthEast Asia Network of Climate Change Offices (SEAN-CC) post-Paris workshop in Bangkok, Thailand on 23-24 March 2016.
More details: http://www.iied.org/helping-vulnerable-countries-achieve-equitable-solutions-climate-law-policy-making-processes
"Irrespective of the nature of the crimes committed when establishing cross-border groups with the mere appearance of lawfulness, financial gain seems to be the main triggering factor.", Mircea TEIS, Senior Associate specialising in Criminal Law at Tuca Zbarcea & Asociatii.
Paris Agreement next steps: legal requiring for entering into forceIIED
A presentation by IIED principal researcher Dr Achala Abeysinghe that summarises the Paris Agreement’s legal requirements for entering into force.
The presentation was made at the UNEP SouthEast Asia Network of Climate Change Offices (SEAN-CC) post-Paris workshop in Bangkok, Thailand on 23-24 March 2016.
More details: http://www.iied.org/helping-vulnerable-countries-achieve-equitable-solutions-climate-law-policy-making-processes
A presentation by IIED principal researcher Dr Achala Abeysinghe summarising legal issues in the Paris Agreement on climate change.
The presentation was made at the ecbi Training And Support Programme’s Asian regional training workshop for junior climate negotiators from developing countries, in Dhaka, Bangladesh on 14-15 April 2016.
More details: http://www.iied.org/workshops-build-climate-negotiators-capacity-european-capacity-building-initiative-training-support
Presentation delivered at the Taxation seminar "Cross-border Administrative Cooperation and exchange of tax information: Tackling fraud in social security sector".
Bangladeshi money launderers have their money safeM S Siddiqui
Bangladesh has a bilateral double taxation avoidance treaty (DTAT) with the Switzerland only to avoid double taxation. It should ratify the multilateral Convention on Mutual Administrative Assistance in Tax Matters and sign the Automatic Exchange of Financial Account Information (MCAA) with Switzerland. It should also sign Foreign Account Tax Compliance Act (FATCA) agreement with the USA. It should amend the law and rule to support the protocol and agreements.
Paris Agreement: legal requirements for entering into forceIIED
A presentation by IIED principal researcher Dr Achala Abeysinghe that summarises the Paris Agreement’s legal requirements for entering into force.
The presentation was made at the UNEP SouthEast Asia Network of Climate Change Offices (SEAN-CC) post-Paris workshop in Bangkok, Thailand on 23-24 March 2016.
More details: http://www.iied.org/helping-vulnerable-countries-achieve-equitable-solutions-climate-law-policy-making-processes
"Irrespective of the nature of the crimes committed when establishing cross-border groups with the mere appearance of lawfulness, financial gain seems to be the main triggering factor.", Mircea TEIS, Senior Associate specialising in Criminal Law at Tuca Zbarcea & Asociatii.
Paris Agreement next steps: legal requiring for entering into forceIIED
A presentation by IIED principal researcher Dr Achala Abeysinghe that summarises the Paris Agreement’s legal requirements for entering into force.
The presentation was made at the UNEP SouthEast Asia Network of Climate Change Offices (SEAN-CC) post-Paris workshop in Bangkok, Thailand on 23-24 March 2016.
More details: http://www.iied.org/helping-vulnerable-countries-achieve-equitable-solutions-climate-law-policy-making-processes
A presentation by IIED principal researcher Dr Achala Abeysinghe summarising legal issues in the Paris Agreement on climate change.
The presentation was made at the ecbi Training And Support Programme’s Asian regional training workshop for junior climate negotiators from developing countries, in Dhaka, Bangladesh on 14-15 April 2016.
More details: http://www.iied.org/workshops-build-climate-negotiators-capacity-european-capacity-building-initiative-training-support
Presentation delivered during the 8th edition of the International conference on tax law, at the Université Laval, Québec (convenor, Professor André Lareau.
As keynote speaker of the event, I discussed the recent development in the field of Taxpayers' Fundamental Rights protection comparing the European situation with the Canadian one.
The Presentation is a preliminary comment of The Hague Court decision published on March 6th 2020 aka "SyRI Case". The author considers the possibility to use the Dutch approach to automatic data management in the field of taxation as a possible benchmark for other jurisdictions too.
This is an UNREVISED version and contains some typos and data in need of double check.
Recommendations on Ukraine’s Accession to Hague Trust Convention (1985)Natalia Perestyuk
“the first serious attempt in 600 years to bridge the gap of the “English Channel” (known in French as La Manche) in the field of fiduciary law" D.W.M.Waters, 1995
International business law is the practice of law in the global business community. It includes a focus on economics and the law, international commercial transactions, licensing, tariffs and taxes, and many other topics. International business law varies by jurisdiction. It builds on top of basic business law concepts by expanding them to an international arena.
Carsted Rosenberg has prepared a brief introduction to the main aspects of Danish real estate law to provide our clients with an overview of some of the the main issues pertaining to Danish real estate transactions and the taking of security. The guide is intended to assist with the structuring of real estate transactions with a Danish element or where the transaction is wholly governed by Danish law.
It's taken almost 20 years but the OECD Multilateral COnvention on Mutual Administrative Assistance in Tax Matters now has 103 signatories..
Not sure what the Convention does and why your business should care? Get acquainted with the things you need to know about this Convention in 10 slides..
The basics about international treaties designed to prevent fiscal evasion, avoid double taxation and more recently to demonstrate compliance with global standards on transparency and the exchange of confidential taxpayer information. Commonly referred to as 'double taxation agreements' there are over 2,000 of this bilateral agreements in existence. www.franhendy.com ; @franhendy; www.facebook.com/franhendy
Presentation delivered during the 8th edition of the International conference on tax law, at the Université Laval, Québec (convenor, Professor André Lareau.
As keynote speaker of the event, I discussed the recent development in the field of Taxpayers' Fundamental Rights protection comparing the European situation with the Canadian one.
The Presentation is a preliminary comment of The Hague Court decision published on March 6th 2020 aka "SyRI Case". The author considers the possibility to use the Dutch approach to automatic data management in the field of taxation as a possible benchmark for other jurisdictions too.
This is an UNREVISED version and contains some typos and data in need of double check.
Recommendations on Ukraine’s Accession to Hague Trust Convention (1985)Natalia Perestyuk
“the first serious attempt in 600 years to bridge the gap of the “English Channel” (known in French as La Manche) in the field of fiduciary law" D.W.M.Waters, 1995
International business law is the practice of law in the global business community. It includes a focus on economics and the law, international commercial transactions, licensing, tariffs and taxes, and many other topics. International business law varies by jurisdiction. It builds on top of basic business law concepts by expanding them to an international arena.
Carsted Rosenberg has prepared a brief introduction to the main aspects of Danish real estate law to provide our clients with an overview of some of the the main issues pertaining to Danish real estate transactions and the taking of security. The guide is intended to assist with the structuring of real estate transactions with a Danish element or where the transaction is wholly governed by Danish law.
It's taken almost 20 years but the OECD Multilateral COnvention on Mutual Administrative Assistance in Tax Matters now has 103 signatories..
Not sure what the Convention does and why your business should care? Get acquainted with the things you need to know about this Convention in 10 slides..
The basics about international treaties designed to prevent fiscal evasion, avoid double taxation and more recently to demonstrate compliance with global standards on transparency and the exchange of confidential taxpayer information. Commonly referred to as 'double taxation agreements' there are over 2,000 of this bilateral agreements in existence. www.franhendy.com ; @franhendy; www.facebook.com/franhendy
Anti-Treaty Shopping: A Comparative Analysis of the U.S. and OECD Model Tax C...Akunobera
The presentation highlights the key approaches taken by the U.S. and the OECD to combat treaty shopping techniques and highlights key differences between those approaches.
03062024_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.
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‘वोटर्स विल मस्ट प्रीवेल’ (मतदाताओं को जीतना होगा) अभियान द्वारा जारी हेल्पलाइन नंबर, 4 जून को सुबह 7 बजे से दोपहर 12 बजे तक मतगणना प्रक्रिया में कहीं भी किसी भी तरह के उल्लंघन की रिपोर्ट करने के लिए खुला रहेगा।
role of women and girls in various terror groupssadiakorobi2
Women have three distinct types of involvement: direct involvement in terrorist acts; enabling of others to commit such acts; and facilitating the disengagement of others from violent or extremist groups.
In a May 9, 2024 paper, Juri Opitz from the University of Zurich, along with Shira Wein and Nathan Schneider form Georgetown University, discussed the importance of linguistic expertise in natural language processing (NLP) in an era dominated by large language models (LLMs).
The authors explained that while machine translation (MT) previously relied heavily on linguists, the landscape has shifted. “Linguistics is no longer front and center in the way we build NLP systems,” they said. With the emergence of LLMs, which can generate fluent text without the need for specialized modules to handle grammar or semantic coherence, the need for linguistic expertise in NLP is being questioned.
31052024_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/
#First_India_NewsPaper
01062024_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/
#First_India_NewsPaper
हम आग्रह करते हैं कि जो भी सत्ता में आए, वह संविधान का पालन करे, उसकी रक्षा करे और उसे बनाए रखे।" प्रस्ताव में कुल तीन प्रमुख हस्तक्षेप और उनके तंत्र भी प्रस्तुत किए गए। पहला हस्तक्षेप स्वतंत्र मीडिया को प्रोत्साहित करके, वास्तविकता पर आधारित काउंटर नैरेटिव का निर्माण करके और सत्तारूढ़ सरकार द्वारा नियोजित मनोवैज्ञानिक हेरफेर की रणनीति का मुकाबला करके लोगों द्वारा निर्धारित कथा को बनाए रखना और उस पर कार्यकरना था।
2. What is it?
• A multilateral agreement to promote international
cooperation for the better operation of national tax
laws, while respecting the fundamental rights of
taxpayers.
• It covers all possible types of administrative co-
operation between the parties in the assessment and
collection of taxes.
• As amended the Convention is now in line with
international standards and available for signature to
OECD and non-OECD member states.
3. What Kind of Assistance is Covered?
• Automatic, spontaneous and exchange of information
‘on request’.
• Simultaneous tax examinations and tax examinations
abroad.
• Assistance in recovery and measures of conservancy.
• Service of documents and joint audits.
4. What Taxes are Covered?
• All forms of compulsory payments to the general
government except for customs duties.
• It applies to taxes on income, profits, capital gains,
and net wealth levied at the central government
level.
• It also covers local taxes, compulsory social security
contributions, estate, inheritance or gift taxes.
5. What About Existing TIEAs or Tax
Treaties?
• A Party can exchange information with another Party
under the Convention if their TIEA or tax treaty does not
provide for the sharing of specific types of information
under those bilateral agreements.
• In practice, when two States are Parties to both the
Convention and another instrument, the competent
authority of the applicant State will request assistance
under the instrument likely to be most effective,
provided of course that the terms of the request meet all
the necessary requirements set for assistance to be granted
under that instrument (Article 27).
6. Who Has Access to the Information?
• Information provided by a Party to another Party may be
transmitted to a third Party, subject to prior authorisation by the
competent authority of the Party that provided the information
(Article 22.4).
• The Convention expressly allows information sharing with authourities
to counteract corruption, money laundering and terrorism financing,
subject to certain conditions:
information received by a Party may be used for other
purposes when (i) such information may be used for such other
purposes under the laws of the supplying Party and (ii) the
competent authority of that Party authorises such use
(Article 22.4).
7. How Are Taxpayers’ Rights Protected?
• The Convention provides that information shall be treated as
secret and protected in the receiving State in the same
manner as information obtained under its domestic laws.
• If personal data is provided, the Party receiving them shall
treat them in compliance not only with its own domestic law,
but also with the safeguards that may be required to ensure
data protection under the domestic law of the supplying Party
• (Article 22).
8. Can a State Party ‘Opt Out’ of Certain
Provisions?
• The Convention lists reservations which States may make
regarding the taxes covered (e.g. local taxes) and the type of
assistance to be provided (e.g. assistance in collection).
• Reservations can be made at the time of signature or when
depositing the instrument of ratification and they can also be
made or withdrawn at a later stage.
• Certain forms of co-operation such as automatic exchange
of information and tax examinations abroad require the
previous consent of the relevant Parties.