International It Regulations And Compliance

Author : Ronald Hein
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403519800
Total Pages : 314 pages
Book Rating : 4.07/5 ( download)

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Download or read book Co-operative Compliance and the OECD’s International Compliance Assurance Programme written by Ronald Hein and published by Kluwer Law International B.V.. This book was released on 2020-06-10 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prominent among initiatives addressing the urgent need for a common understanding between multinational enterprises (MNEs) and national tax authorities about risks and risk assessment is the International Compliance Assurance Programme (ICAP), which provides a channel for MNEs to engage in simultaneous discussions with multiple national tax administrations, thus enhancing the potential for advance tax assurance. To a certain extent, the ICAP represents the internationalization of Co-operative Compliance frameworks which were, until then, restricted within the borders of single jurisdictions. This book is the first to investigate Co-operative Compliance alongside with the ICAP, describing developments in twelve countries (Australia, Austria, Canada, Germany, Italy, Japan, the Netherlands, Norway, Poland, Spain, the United Kingdom, and the United States). Following a general introduction, two opening perspectives on the ICAP are presented, one from the OECD and one from a participating tax administration (the Netherlands), leading to the twelve country reports and a special chapter on transfer pricing, which is the main issue in international tax disputes. Specific elements reviewed include the following: criteria to enter the programme; the range of taxes covered by the programme; real-time consultation procedures; appeal procedures within the programme; the possibility to ‘agree to disagree’ and to continue Co-operative Compliance even in cases of litigation; risk management strategies within tax authorities; corporate administrative compliance burden; and main sources of tax uncertainty. Country reports are contributed by tax professionals and tax academics experienced in dealing with Co-operative Compliance and the ICAP. Each report addresses the same questions, so that all the reports cover the same features of domestic relationship approaches and the ICAP. A final chapter reviews the collected contributions and offers some concluding remarks. Although the ICAP process probably will undergo further adjustments, it is certain that the road to more international cooperation between tax authorities and MNEs is now open. This timely book, as a comparative review of the implementation of the ICAP among leading jurisdictions active in global trade, provides matchless insights into trends, similarities, differences and their implications. It will be welcomed by all stakeholders in the international tax community, including lawyers, taxation authorities and academics.

Author : Orlando López
Publisher : CRC Press
ISBN 13 : 1135488754
Total Pages : 287 pages
Book Rating : 4.58/5 ( download)

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Download or read book 21 CFR Part 11 written by Orlando López and published by CRC Press. This book was released on 2004-01-15 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering regulatory requirements stipulated by the FDA, this book delineates the organization, planning, verification, and documentation activities and procedural controls required for compliance with worldwide computer systems validation regulations. The author introduces supporting technologies such as encryption and digital signatures and places

Author : Mark G. Burgstaller
Publisher : BRILL
ISBN 13 : 9047406761
Total Pages : 242 pages
Book Rating : 4.61/5 ( download)

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Download or read book Theories of Compliance with International Law written by Mark G. Burgstaller and published by BRILL. This book was released on 2004-11-26 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines some of the most prominent contemporary theories of compliance with international law. It is argued that these theories ultimately rely on some political philosophy and that therefore their strengths and weaknesses can be traced back to those of the respective philosophical background. The approach finally taken is based on some recent empirical and theoretical research undertaken and as such provides new insights to the major works of the authors that are at the core of the discussion.

Author : Benjamin van Rooij
Publisher : Cambridge University Press
ISBN 13 : 1108754139
Total Pages : 1559 pages
Book Rating : 4.32/5 ( download)

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Download or read book The Cambridge Handbook of Compliance written by Benjamin van Rooij and published by Cambridge University Press. This book was released on 2021-05-20 with total page 1559 pages. Available in PDF, EPUB and Kindle. Book excerpt: Compliance has become key to our contemporary markets, societies, and modes of governance across a variety of public and private domains. While this has stimulated a rich body of empirical and practical expertise on compliance, thus far, there has been no comprehensive understanding of what compliance is or how it influences various fields and sectors. The academic knowledge of compliance has remained siloed along different disciplinary domains, regulatory and legal spheres, and mechanisms and interventions. This handbook bridges these divides to provide the first one-stop overview of what compliance is, how we can best study it, and the core mechanisms that shape it. Written by leading experts, chapters offer perspectives from across law, regulatory studies, management science, criminology, economics, sociology, and psychology. This volume is the definitive and comprehensive account of compliance.

Author : Nikolas Rajkovic
Publisher : Routledge
ISBN 13 : 1136632778
Total Pages : 230 pages
Book Rating : 4.78/5 ( download)

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Download or read book The Politics of International Law and Compliance written by Nikolas Rajkovic and published by Routledge. This book was released on 2011-09 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Leading the debate on the domestic effect of the growing influence of international adjudication, this invaluable text examines Serbia and Croatia’s erratic record of compliance with the International Criminal Tribunal for the Former Yugoslavia (ICTY). Since the demise of the Milosevic and Tudjman regimes, Serbian and Croatian governments have been inconsistent in cooperating with the ICTY, despite the conditions of EU membership and US financial incentives. This study reconstructs events before, during and after extradition to build up a picture of the complex politics involved in ICTY relations, and provides a conceptual framework to study compliance in international relations and law. Through this analysis, a historical tracing of varied factors of political influence and a conceptualization of compliance is provided, resulting in a rich interdisciplinary work embracing political science, international relations and social theory. By scrutinizing the social meanings and political practices which become attached to prescribed norms in compliance processes, this book provides a highly-relevant insight into contemporary meanings of ‘compliance’. Politics of International Law and Compliance will be of interest to students and scholars of politics, international relations and international law, and European politics.

Author : Siri H. Segalstad
Publisher : John Wiley & Sons
ISBN 13 : 9780470721834
Total Pages : 338 pages
Book Rating : 4.39/5 ( download)

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Download or read book International IT Regulations and Compliance written by Siri H. Segalstad and published by John Wiley & Sons. This book was released on 2008-11-20 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: Standards, technologies, and requirements for computer validation have changed dramatically in recent years, and so have the interpretation of the standards and the understanding of the processes involved. International IT Regulations and Compliance brings together current thinking on the implementation of standards and regulations in relation to IT for a wide variety of industries. The book provides professionals in pharmaceutical and semiconductor industries with an updated overview of requirements for handling IT systems according to various Quality Standards and how to ?translate? these requirements in the regulations.

Author : Stefano Manacorda
Publisher : Springer Nature
ISBN 13 : 3030816559
Total Pages : 370 pages
Book Rating : 4.51/5 ( download)

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Download or read book Corporate Compliance on a Global Scale written by Stefano Manacorda and published by Springer Nature. This book was released on 2021-11-25 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: This edited volume presents an innovative and critical analysis of corporate compliance from an interdisciplinary and international perspective. It defines the historical framework and the various roles played by corporate compliance in today's context. It questions how different cultures affect economic behaviors and under which conditions the individual choices may be directed toward law-abiding behavior. Examining corporate compliance as a tool of criminal and regulatory policy strategies in different countries and sectors, this book also aims to provide a picture of the dimension and scope of the public-private partnership, focusing on the prevention and detection of corporate crimes. It analyzes the effects of corporate compliance on the internal organization in terms of cost-benefit assessment, as well as the opportunities in technical innovation for detecting and controlling risk.

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264200851
Total Pages : 110 pages
Book Rating : 4.52/5 ( download)

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Download or read book Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance written by OECD and published by OECD Publishing. This book was released on 2013-07-29 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.

Author : Jeffrey Owens
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403531940
Total Pages : 152 pages
Book Rating : 4.46/5 ( download)

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Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.

Author : Dennis Campbell
Publisher : Kluwer Law International
ISBN 13 : 9789403510750
Total Pages : 0 pages
Book Rating : 4.57/5 ( download)

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Download or read book Regulatory Compliance written by Dennis Campbell and published by Kluwer Law International. This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core legal concepts underlying compliance and their impact on business operations encompass corporate governance, cyberlaw and security, financial services regulations, and compliance issues in health care and biotechnology. "Compliance", a term often invoked but subject to a variety of iterations. To engage in compliance services, lawyers must have a good knowledge of the regulated industry that they serve, an understanding of risk management, and the skills to draft policy statements, provide financial reporting, and advise in the development of projects. In this edition of the Comparative Law Yearbook of International Business, lawyers from nine jurisdictions examine recent developments in their respective countries pertaining to compliance issues. Chapters are provided by practitioners from Argentina, India, Nigeria, Poland, Portugal, Switzerland, Thailand, the United Kingdom, and the United States. The publication also includes two appendices: General Assembly Resolution 58/4 of 31 October 2003, United Nations Convention against Corruption, and General Assembly Resolution 55/25 of 15 November 2000, United Nations Convention against Transnational Organized Crime.