Tax transparency: Difference between revisions
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(Add definitions - source - Tax Foundation - https://taxfoundation.org/taxedu/principles/) |
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1. '' | 1. ''Tax - tax avoidance''. | ||
As part of tax anti-avoidance work, initiatives to have tax authorities states automatically exchange information on cross-border tax rulings and other tax-relevant information. | |||
"Tax transparency is about putting an end to bank secrecy and tax evasion through global tax co-operation." | |||
''(Organisation for Economic Co-operation and Development)'' | |||
2. ''Tax - tax compliance - corporate transparency''. | |||
Action by corporate taxpayers to make appropriate disclosure about their management of the organisation's corporate tax affairs. | |||
3. ''Tax - tax compliance - tax authorities''. | |||
The principle that tax policies should clearly and plainly define what taxpayers must pay and when they must pay it. | |||
Hiding tax burdens in complex structures should be avoided. | |||
Additionally, any changes to tax rules should be made with careful consideration, input, and open hearings. | |||
''(Source - the Tax Foundation)'' | |||
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* [[Advance tax ruling]] | * [[Advance tax ruling]] | ||
* [[Authority]] | |||
* [[Base erosion and profit shifting]] | * [[Base erosion and profit shifting]] | ||
* [[Business in Europe: Framework for Income Taxation]] | * [[Business in Europe: Framework for Income Taxation]] | ||
* [[CbC reporting]] | * [[CbC reporting]] | ||
* [[Forum on Harmful Tax Practices]] | * [[Forum on Harmful Tax Practices]] | ||
* [[Organisation for Economic Co-operation and Development]] (OECD) | |||
* [[Tax]] | * [[Tax]] | ||
* [[Tax avoidance]] | * [[Tax avoidance]] | ||
* [[Tax compliance]] | |||
* [[Tax evasion]] | * [[Tax evasion]] | ||
* [[Tax Foundation]] | |||
* [[Tax transparency initiative]] | * [[Tax transparency initiative]] | ||
* [[Taxpayer]] | |||
* [[Transfer pricing]] | * [[Transfer pricing]] | ||
* [[Transparency]] | * [[Transparency]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 12:13, 29 November 2023
1. Tax - tax avoidance.
As part of tax anti-avoidance work, initiatives to have tax authorities states automatically exchange information on cross-border tax rulings and other tax-relevant information.
"Tax transparency is about putting an end to bank secrecy and tax evasion through global tax co-operation."
(Organisation for Economic Co-operation and Development)
2. Tax - tax compliance - corporate transparency.
Action by corporate taxpayers to make appropriate disclosure about their management of the organisation's corporate tax affairs.
3. Tax - tax compliance - tax authorities.
The principle that tax policies should clearly and plainly define what taxpayers must pay and when they must pay it.
Hiding tax burdens in complex structures should be avoided.
Additionally, any changes to tax rules should be made with careful consideration, input, and open hearings.
(Source - the Tax Foundation)
See also
- Advance tax ruling
- Authority
- Base erosion and profit shifting
- Business in Europe: Framework for Income Taxation
- CbC reporting
- Forum on Harmful Tax Practices
- Organisation for Economic Co-operation and Development (OECD)
- Tax
- Tax avoidance
- Tax compliance
- Tax evasion
- Tax Foundation
- Tax transparency initiative
- Taxpayer
- Transfer pricing
- Transparency
