Harmonisation - Revision history

imported>Doug Williamson: Add link.

2022-08-17T05:53:46Z

Add link.

← Older revision		Revision as of 05:53, 17 August 2022
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	* [[Business in Europe: Framework for Income Taxation]]		* [[Business in Europe: Framework for Income Taxation]]
	* [[Cryptoassets]]		* [[Cryptoassets]]
			* [[Divergence]]
	* [[Equivalence]]		* [[Equivalence]]
	* [[European Central Bank]]		* [[European Central Bank]]

imported>Doug Williamson: Add link.

2022-07-18T13:30:18Z

Add link.

← Older revision		Revision as of 13:30, 18 July 2022
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	* [[Tax arbitrage]]		* [[Tax arbitrage]]
	* [[Tax harmonisation]]		* [[Tax harmonisation]]
			* [[Treaty]]
	* [[Worldview]]		* [[Worldview]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Add link.

2022-02-21T14:43:48Z

Add link.

← Older revision		Revision as of 14:43, 21 February 2022
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	* [[Smuggling]]		* [[Smuggling]]
	* [[Tax arbitrage]]		* [[Tax arbitrage]]
			* [[Tax harmonisation]]
	* [[Worldview]]		* [[Worldview]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Update link.

2022-02-21T14:41:05Z

Update link.

← Older revision		Revision as of 14:41, 21 February 2022
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	==See also==		==See also==
	* [[~~Common Consolidated Corporate Tax Base~~]]		* [[Business in Europe: Framework for Income Taxation]]
	* [[Cryptoassets]]		* [[Cryptoassets]]
	* [[Equivalence]]		* [[Equivalence]]

imported>Doug Williamson: Amend punctuation.

2021-07-01T09:03:35Z

Amend punctuation.

imported>Doug Williamson: Add link.

2021-06-25T01:14:38Z

Add link.

← Older revision		Revision as of 01:14, 25 June 2021
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	* [[Member state]]		* [[Member state]]
	* [[Payments and payment systems]]		* [[Payments and payment systems]]
			* [[Protectionism]]
	* [[Regulatory arbitrage]]		* [[Regulatory arbitrage]]
	* [[Smuggling]]		* [[Smuggling]]

imported>Doug Williamson: Layout.

2021-06-25T01:12:18Z

Layout.

← Older revision		Revision as of 01:12, 25 June 2021
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	1. ''Law – regulation - systems - practices.''		1. ''Law - regulation - systems - practices.''

	The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.		The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.

imported>Doug Williamson: Expand first definition.

2021-06-25T01:11:53Z

Expand first definition.

← Older revision		Revision as of 01:11, 25 June 2021
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	1. ''Law – regulation.''		1. ''Law – regulation - systems - practices.''

	The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.		The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.

			The potential benefits of harmonisation include:

			*Spreading better practices and appropriate standards more widely, more quickly.
			*Reducing the scope for tax arbitrage, regulatory arbitrage and smuggling.
			*Reducing error rates in reporting.
			*Saving reporting and other administration costs.


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	2. ''European Union.''		2. ''European Union (EU).''

	~~Harmonisation~~ refers to the determination of EU-wide legally binding standards to be met in all Member States.		In the EU context, harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States.


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	* [[Existential coaching]]		* [[Existential coaching]]
	* [[Goal congruence]]		* [[Goal congruence]]
			* [[Member state]]
	* [[Payments and payment systems]]		* [[Payments and payment systems]]
			* [[Regulatory arbitrage]]
			* [[Smuggling]]
			* [[Tax arbitrage]]
	* [[Worldview]]		* [[Worldview]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Layout.

2021-06-25T00:53:11Z

Layout.

← Older revision		Revision as of 00:53, 25 June 2021
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	:The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...		:The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...

	:A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting		:A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting treatment by prescribing that banks should account for crypto-assets as intangible assets."
	treatment by prescribing that banks should account for crypto-assets as intangible assets."

	:''Crypto-assets - European Central Bank''		:''Crypto-assets - European Central Bank''

imported>Doug Williamson: Add quotes. Sources: linked pages.

2021-06-25T00:52:43Z

Add quotes. Sources: linked pages.

← Older revision		Revision as of 00:52, 25 June 2021
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			1. ''Law – regulation.''

	~~''1. Law – regulation.''~~		The act of making laws, regulations, systems or practices the same - or sufficiently similar - in different countries, companies or the like, so that they can work together more easily.

	The act of making systems or ~~laws~~ the same or similar in different countries, companies or ~~similar~~ so that they can work together more easily.


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	:Agreement on tax base harmonisation has been a slow process.		:Agreement on tax base harmonisation has been a slow process.
	:Supporters of harmonisation continue to argue the case, especially before their domestic electorates.		:Supporters of harmonisation continue to argue the case, especially before their domestic electorates.

	:Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming.		:Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming.
	:''Treasurer's Wiki, ~~Common Consolidated Corporate Tax base~~''
			:''Common Consolidated Corporate Tax Base - Treasurer's Wiki''


			:<span style="color:#4B0082">'''''Accounting harmonisation for crypto-assets'''''</span>

			:The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...

			:A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting
			treatment by prescribing that banks should account for crypto-assets as intangible assets."

			:''Crypto-assets - European Central Bank''



			:<span style="color:#4B0082">'''''Accepting some inconsistency'''''</span>

			:Existential coaching recognises that the client's worldview will only rarely be complete, coherent or consistent.

			:Whilst some aspects will be reconcilable, others will be incapable of being resolved or harmonised.

			:''Worldview - the Treasurer's Wiki''


	''2. European Union ~~– Brexit~~.''		2. ''European Union.''

	Harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States.		Harmonisation refers to the determination of EU-wide legally binding standards to be met in all Member States.
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	==See also==		==See also==
			* [[Common Consolidated Corporate Tax Base]]
			* [[Cryptoassets]]
	* [[Equivalence]]		* [[Equivalence]]
			* [[European Central Bank]]
	* [[European Union]]		* [[European Union]]
	* [[European Union (Withdrawal Agreement) Act 2020]]		* [[European Union (Withdrawal Agreement) Act 2020]]
			* [[Existential coaching]]
	* [[Goal congruence]]		* [[Goal congruence]]
	* [[~~Harmonised index of consumer prices~~]]		* [[Payments and payment systems]]
			* [[Worldview]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

← Older revision		Revision as of 09:03, 1 July 2021
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	:<span style="color:#4B0082">'''''Tax base harmonisation'''''</span>		:<span style="color:#4B0082">'''''Tax base harmonisation'''''</span>

	:Agreement on tax base harmonisation has been a slow process.		:"Agreement on tax base harmonisation has been a slow process.
	:Supporters of harmonisation continue to argue the case, especially before their domestic electorates.		:Supporters of harmonisation continue to argue the case, especially before their domestic electorates.

	:Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming.		:Supporters of harmonisation have also proposed the introduction of a common tax base among a voluntary coalition of willing Member States if agreement among all Member States is not forthcoming."

	:''Common Consolidated Corporate Tax Base - Treasurer's Wiki''		:''Common Consolidated Corporate Tax Base - Treasurer's Wiki''
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	:<span style="color:#4B0082">'''''Accounting harmonisation for crypto-assets'''''</span>		:<span style="color:#4B0082">'''''Accounting harmonisation for crypto-assets'''''</span>

	:The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...		:"The regulation on prudential requirements for credit institutions... as it currently stands, is not tailored to crypto-assets in light of their high volatility...

	:A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting treatment by prescribing that banks should account for crypto-assets as intangible assets."		:A classification of crypto-assets as intangible assets (IAS 38) would automatically mean that crypto-assets would be deducted prudentially. Accounting standard setting bodies/authorities could pursue a harmonised accounting treatment by prescribing that banks should account for crypto-assets as intangible assets."
Line 33:		Line 33:
	:<span style="color:#4B0082">'''''Accepting some inconsistency'''''</span>		:<span style="color:#4B0082">'''''Accepting some inconsistency'''''</span>

	:Existential coaching recognises that the client's worldview will only rarely be complete, coherent or consistent.		:"Existential coaching recognises that the client's worldview will only rarely be complete, coherent or consistent.

	:Whilst some aspects will be reconcilable, others will be incapable of being resolved or harmonised.		:Whilst some aspects will be reconcilable, others will be incapable of being resolved or harmonised."

	:''Worldview - the Treasurer's Wiki''		:''Worldview - the Treasurer's Wiki''