Gcc Vat Compliance Basic

Author : ZAHID FAROOQ
Publisher : ZAHID FAROOQ
ISBN 13 : 9692362701
Total Pages : 347 pages
Book Rating : 4.02/5 ( download)

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Download or read book GCC VAT Compliance (Basic) written by ZAHID FAROOQ and published by ZAHID FAROOQ. This book was released on 2021-08-29 with total page 347 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a comprehensive book that focuses on the explanation of VAT, classification and description of supply of taxable and non-taxable goods or services, registration method and key documents and each element is cross-referenced with the Oman VAT Law and Executive Regulations. This book also includes practical Case Studies which explains the VAT transactions in detail. Furthermore, each chapter and topic include a specific Compliance Focus segment that summarizes the main points for easier understanding. Moving forward, tax treatments according to the industries are also explained in this book. The formulas to calculate the complex VAT values are also provided in the relevant chapters.

Author : Mario Mansour
Publisher : International Monetary Fund
ISBN 13 : 1513519751
Total Pages : 36 pages
Book Rating : 4.53/5 ( download)

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Download or read book Fair Taxation in the Middle East and North Africa written by Mario Mansour and published by International Monetary Fund. This book was released on 2015-09-02 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fairness – and what governments can do about it – is at the forefront of economic and social debate all over the world. In MENA, this has been at the core of recent political transitions but has not been adequately addressed. This SDN explores how tax systems – a critical interface between the state and citizens – can play a role in meeting demands for greater economic fairness in MENA countries. The SDN finds that for countries with well-established non-hydrocarbon tax systems (mostly oil importers) reforms should focus on simplifying tax structures and introducing more progressivity of personal income taxes, broadening tax bases, and better designing and enforcing property taxes. Tax administration should be more efficient and user-friendly while simplifying tax regimes will reduce the scope for arbitrary implementation. MENA countries with less established non-hydrocarbon revenue systems can begin with a “starter pack” that includes introduction of low-rate value-added and corporate income taxes, excises, and property taxes while building up administrative capacity and taxation expertise together with plans for introducing a personal income tax. Across the region, effective communication, transparency, and constructive dialogue between the State and citizens are critical to the success of reforms.

Author : Oecd
Publisher : Org. for Economic Cooperation & Development
ISBN 13 : 9789264253988
Total Pages : 0 pages
Book Rating : 4.8X/5 ( download)

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Download or read book Co-operative Tax Compliance written by Oecd and published by Org. for Economic Cooperation & Development. This book was released on 2016-05-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made by an enterprise. The TCF plays a central part in bringing rigour to the co-operative compliance concept. The objective of this report is to provide guidance that is meant to be helpful for businesses to design and operate their TCFs and for revenue bodies to adjust the risk management strategy for an individual large business in the context of a (voluntary) co-operative compliance relationship as laid out in the FTA report Study into the Role of Tax Intermediaries (OECD, 2008), the 2013 report, and the September 2013 BIAC Statement of Tax Principles for International Business (see Annex A). The broad conclusions of this report are that when the tax control framework of a multinational enterprise participating in cooperative compliance programme is determined to be effective, and when the enterprise provides complete disclosures that include relevant information and tax risks and is transparent to the revenue body, the extent of reviews and audits of the returns submitted to it can be reduced significantly. In these circumstances, the revenue body may rely on the returns submitted to it and trust that uncertain tax positions and other problematic tax positions taken in that return will be brought to its attention.

Author : Mr.Santiago Acosta Ormaechea
Publisher : International Monetary Fund
ISBN 13 : 149831418X
Total Pages : 38 pages
Book Rating : 4.83/5 ( download)

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Download or read book The Value Added Tax and Growth: Design Matters written by Mr.Santiago Acosta Ormaechea and published by International Monetary Fund. This book was released on 2019-05-07 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does the design of a tax matter for growth? Assembling a novel dataset for 30 OECD countries over the 1970-2016 period, this paper examines whether the value added tax (VAT) may have different effects on long-run growth depending on whether it is raised through the standard rate or through C-efficiency (a measure of the departure of the VAT from a perfectly enforced tax levied at a single rate on all consumption). Our key findings are twofold. First, for a given total tax revenue, a rise in the VAT, financed by a fall in income taxes, promotes growth only when the VAT is raised through C-efficiency. Second, for a given VAT revenue, a rise in Cefficiency, offset by a fall in the standard rate, also promotes growth. The implication is thus that in OECD countries broadening the VAT base through fewer reduced rates and exemptions is more conducive to higher long-run growth than a rise in the standard rate.

Author : Giacomo Luciani
Publisher : Springer Nature
ISBN 13 : 9811557284
Total Pages : 365 pages
Book Rating : 4.86/5 ( download)

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Download or read book When Can Oil Economies Be Deemed Sustainable? written by Giacomo Luciani and published by Springer Nature. This book was released on 2020-09-30 with total page 365 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book questions the stereotype depicting all Gulf (GCC) economies as not sustainable, and starts a critical discussion of what these economies and polities should do to guarantee themselves a relatively stable future. Volatile international oil markets and the acceleration of the energy transition has challenged the notion that oil revenues are sufficient to sustain oil economies in the near to medium term. But what is the meaning of economic sustainability? The book discusses the multiple dimensions of the concept: economic diversification, continuing value of resources, taxation and fiscal development, labor market sustainability, sustainable income distribution, environmental sustainability, political order (democracy or authoritarianism) and sustainability, regional integration. The overarching message in this book is that we should move on from the simplistic branding of the Gulf economies as unsustainable and tackle the details of which adaptations they might need to undertake.

Author : Joel Cooper
Publisher : World Bank Publications
ISBN 13 : 1464809704
Total Pages : 388 pages
Book Rating : 4.05/5 ( download)

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Download or read book Transfer Pricing and Developing Economies written by Joel Cooper and published by World Bank Publications. This book was released on 2017-01-05 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country’s potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm’s length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country’s tax base and raising additional revenue with investment climate considerations wherever appropriate.

Author : World Trade Organization
Publisher :
ISBN 13 : 9781598882490
Total Pages : 510 pages
Book Rating : 4.9X/5 ( download)

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Download or read book World Trade Organization Basic Instruments and Selected Documents written by World Trade Organization and published by . This book was released on 2003 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Katharina Miller
Publisher : Springer Nature
ISBN 13 : 3030570207
Total Pages : 372 pages
Book Rating : 4.00/5 ( download)

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Download or read book The Fourth Industrial Revolution and Its Impact on Ethics written by Katharina Miller and published by Springer Nature. This book was released on 2021-01-28 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book tackles the ethical problems of the “Fourth Industrial Revolution” (4IR) and offers readers an overview of the ethical challenges connected to Artificial Intelligence (AI), encryption and the finance industry. It specifically focuses on the situation of females in these industries, from women lawyers, judges, attorneys-at-law, investors and bankers, to portfolio managers, solicitors and civil servants. As the 4IR is more than “just” a technology-driven transformation, this book is a call to policymakers and business leaders to harness new technologies in order to create a more inclusive, human-centered future. It offers many practical cases of proactive change agents, and offers solutions to the ethical challenges in connection with implementing revolutionary disruptive products that often eliminate the intermediary. In addition, the book addresses sustainable finance in startups. In this context, education, training, agility and life-long learning in financial literacy are some of the key solutions highlighted here. The respective contributors supply a diverse range of perspectives, so as to promote a multi-stakeholder approach.

Author : Alan Rushton
Publisher : Kogan Page Publishers
ISBN 13 : 9780749433659
Total Pages : 612 pages
Book Rating : 4.55/5 ( download)

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Download or read book The Handbook of Logistics and Distribution Management written by Alan Rushton and published by Kogan Page Publishers. This book was released on 2000 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: Designed for students, young managers and seasoned practitioners alike, this handbook explains the nuts and bolts of the modern logistics and distribution world in plain language. Illustrated throughout, this second edition includes new chapters on areas previously not covered, such as: intermodal transport; benchmarking; environmental matters; and vehicle and depot security.

Author : Havard Devold
Publisher : Lulu.com
ISBN 13 : 1105538648
Total Pages : 84 pages
Book Rating : 4.43/5 ( download)

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Download or read book Oil and Gas Production Handbook: An Introduction to Oil and Gas Production written by Havard Devold and published by Lulu.com. This book was released on 2013 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: