OE CD成员国纳税人权利保护制度概况

OECD是经济合作与发展组织的英文简称,该组织成立于1961年9月30日,至今有36年所吏,共有美国、英国、法国、德国、日本、意大利、加拿大、新西兰、比利时等28个成员国,总部设在巴黎,其宗旨是通过帮助成员国制定和协调国家政策,促进成员国的经济发展和社会福利的提高。     

立陶宛接受“欧元之星” 明年正式加入欧元区

9月25日,欧洲央行行长德拉吉将有象征意义的＂欧元之星＂交予立陶宛,此举为欧元区确认愿意接纳立陶宛为成员国的象征：立陶宛将于2015年1月1日正式加入欧元区,成为该组织的第19个成员国。     

全世界共谋灭“虫”大计

联合国目前就2000年问题通过了98——17104(E)号决议,呼吁联合国各成员国展开全球性合作,并号召各政府、社会团体及私人组织共享在解决2000年问题上的宝贵经验。这项决议还要求联合国大会秘书长采取相应措施,以保障联合国自己的计算机系统能安全渡过2000年,并为各成员国解决“千年虫”问题提供指导,决议还要求该组织秘书长在今年9月向联合国大会汇报各成员国及联合国内部计算机系统在2000年问题上的实施情况。     

世界银行近期动态

世界银行、国际货币基金组织(世行／基金)2000年年会将于2000年9月19～28日在捷克首都布拉格召开。年会将组织一系列研讨会,协调各成员国与各非政府组织、记和私营部门的关系。约有15,000人参加年会,包括约4,000名各成员国代表团,1,500名媒体记,5,000多名主要来自于私营部门、银行和非政府组织的来宾。另外,世行／基金职员将加入各成员国政府代表团,     

全球视线月度资讯

正世行将向乌克兰施资金援助,帮助乌克兰实施急需的改革3月10日,世界银行宣布,2014年将向经历重大财政困难和严重政治危机的乌克兰提供资金援助达30亿美元。乌克兰基辅新政府向国际货币基金组织提出财政援助请求。世行希望帮助乌克兰实施急需的改革,以将经济带回可行道路。经合组织已推迟俄入盟谈判,成员国将加强同乌克兰合作3月13日,世界经济合作和发展组织应组织34个成员国的请求,推迟所有俄罗斯加入的活动,这一最新行动旨在给莫斯科施加压力。同时,该组织成员国已经同意加强与乌克兰的合作,以帮助该国解决其面临的公共政策挑战。     

IMF筹得更多资金作为紧急贷款

<正>2012年4月27日,在华盛顿的20国集团(G20)央行行长和财政部长会议后,国际货币基金组织(IMF)的总裁拉加德称,该组织的成员国已做出承诺,将提供多达4300亿美元作为紧急贷款,以帮助成员国渡过经济难关。这一4300多亿美元的资金承诺,使得国     

欧盟税收管辖权的现状与趋势

欧盟有关税收问题的规定,约束了成员国的税收立法内容,并且已经超越成员国的独立税收管辖权,导致成员国税收管辖权部分转移,出现超越国家的税收管辖权现象。欧盟法律制度的主要目标之一就是消除统一市场的人为和制度障碍,促进共同市场内部的商品、劳动力、资本和服务流动。欧盟在处理与成员国之间的税收管辖权问题上已经取得了有益的进展,但是,税收管辖权由国家向国际组织行使的转变仍然任重道远。     

财经动态

欧佩克将保持产量限额不变 石油输出国组织（欧佩克）同意维持成员国石油产量配额不变，这是该组织今年以来第三次维持目标产量。当地时间9月10日，欧佩克秘书长Abdalla El-Badri在维也纳召开的欧佩克部长级会议后宣布，该组织同意保持每日2484．5万桶的石油产量，并将敦促成员国维持这一目标。这一决定显示出欧佩克对过去一年减产措施的信心。截至目前，世界油价已由2008年12月的每桶32．40美元增长了60％。     

经合组织国家税负水平变化分析

经合组织国家的税负水平及其变化呈现税负水平普遍比较高、税负水平普遍上升等主要特点,从1985年到2000年,该组织成员国的直接税收入和间接税收入占国内生产总值的比重都有所上升,其中直接税收入比重的上升尤为明显。     

国际劳动立法

西方各国在本国劳动立法的基础上,共同制定了为国际社会采纳的国际劳动立法。目前绝大多数这种立法出自最初以西方国家为主创建的国际劳工组织。国际劳工组织成立于 1919年,现有 175个成员国,是一个政府间组织,是联合国各专门机构中唯一具有三方性的机构。其成员国的代表团必须由政府、雇主和工人三方代表组成,三方代表在该组织的会议上有权发表各自不同的意见并在表决时独立投票。中国是国际劳工组织的创始国之一。国际劳工组织的基本任务和主要活动就是制订国际劳动公约和建议书,并促进和监督它们的实施。这些公约和建议书规定国际公认的…     

Taxes

This is a compendium of notes on taxes. Section 2 presents a general tax scheme. It is a tax on value added by labour and capital that does not favour one or the other. Section 3 contrasts taxation of business income for pass-through entities and corporations. Section 4 discusses property taxes as taxes on housing services and so a form of income tax. Section 5 turns to wealth taxes. The closing Section 6 attempts to explain why people donate to nonprofits but minimise tax payments to governments, even though governments and nonprofits engage in many of the same activities.     

On the Costs of Excise Taxes and Income Taxes in the UK

This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on gasoline, alcohol, tobacco, and labor in the UK, accounting for externalities and interactions among the taxes. Under most scenarios the MEB of the gasoline tax exceeds that for the labor tax, the MEB of the alcohol tax is roughly the same, while the MEB of the tobacco tax is lower than for the labor tax. These preliminary findings suggest that the gasoline tax may be too high, the alcohol tax might be about right, and the tobacco tax might be too low.     

Optimal Financial Transaction Taxes

This paper characterizes the optimal transaction tax in an equilibrium model of financial markets. If investors hold heterogeneous beliefs unrelated to their fundamental trading motives and the planner calculates welfare using any single belief, a positive tax is optimal, regardless of the magnitude of fundamental trading. Under some conditions, the optimal tax is independent of the planner's belief. The optimal tax can be implemented by adjusting its value until total volume equals fundamental volume. Knowledge of (i) the share of nonfundamental trading volume and (ii) the semielasticity of trading volume to tax changes is sufficient to quantify the optimal tax.     

Taxes and the global allocation of capital

Despite enormous growth in international capital flows, capital-output ratios continue to exhibit substantial heterogeneity across countries. We explore the possibility that taxes, particularly corporate taxes, are a significant source of this heterogeneity. The evidence is mixed. Tax rates computed from tax revenue are inversely correlated with capital-output ratios, as we might expect. However, effective tax rates constructed from official tax rates show little relation to capital—or to revenue-based tax measures. The stark difference between these two tax measures remains an open issue.     

Taxes and the Theory of Trade Debt

In this paper, we show that taxes motivate the flow of trade credit without involving the assumption of credit market imperfections. The direction of trade credit flow depends on the distribution of marginal tax rates among buyers and sellers. In equilibrium, the trade credit decision follows a tax-induced clientele on both the supply and demand side.     

Corporate Taxes and Securitization

Most banks pay corporate income taxes, but securitization vehicles do not. Our model shows that, when a bank faces strong loan demand but limited deposit market power, this tax asymmetry creates an incentive to sell loans despite less‐efficient screening and monitoring of sold loans. Moreover, loan‐selling increases as a bank's corporate income tax rate and capital requirement rise. Our empirical tests show that U.S. commercial banks sell more of their mortgages when they operate in states that impose higher corporate income taxes. A policy implication is that tax‐induced loan‐selling will rise if banks’ required equity capital increases.     

Making Deferred Taxes Relevant

Abstract

We analyse the conceptual problems in current accounting for deferred taxes and provide solutions derived from the literature in order to make International Financial Reporting Standards (IFRS) deferred tax numbers value-relevant. In our view, the empirical results concerning the value relevance of deferred taxes should find their way into the accounting standard-setting process. We conclude that deferred taxes should only be recognised for temporary differences that will result in real future tax payments and/or tax receipts. Temporary differences for which the tax cash flow has already occurred have valuation implications for the underlying asset or liability and should, therefore, be accounted for based on the valuation adjustment approach. Furthermore, we conclude that partial allocation should replace comprehensive allocation in order to better align deferred taxes with expected future cash flows and thus increase their relevance and understandability. Finally, we conclude that deferred tax balances should be measured on a discounted basis to address time value.