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The Competent Authority
A couple of decades from now, India is not shining-the Chinese have nuked large parts of the country. Bombay has been obliterated, Delhi is in the throes of rigorous reconstruction, Bengal has seceded and is now a protectorate of China, the Maoists have taken over much of what remains. The southern states are a distant and tranquil place that nobody has visited in years. The most powerful person in the country is a deranged bureaucrat called the Competent Authority, who has used his official position as the head of the Bureau of Reconstruction, to subvert all forces of governmental authority. Cloaked in anonymity, his identity known only to his terrified minions, the CA rules the remnants of...
International Standards for Automatic Exchange of Information in Tax Matters Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 1) Inclusive Framework on BEPS: Action 14
Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to ...
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Italy (Stage 1) Inclusive Framework on BEPS: Action 14
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Italy, which is accompanied by a document addressing the implementation of best practices which can be accessed on the OECD website.
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) Inclusive Framework on BEPS: Action 14
This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
Internal Revenue Cumulative Bulletin 2006-1, January-June
NOTE: NO FURTHER DISCOUNT FOR THIS PRINT PRODUCT--OVERSTOCK SALE -- Significantly reduced list price while supplies last Includes Revenue Rulings 2006-1 to 2006-34, Revenue Procedures 2006-1 to 2006-28, and Treasury Decisions 9231 to 9264. Consolidates all items of a permanent nature published in the weekly "Internal Revenue Bulletin" from issue 2006-1 through 2006-26 for the period of January 1 through June 30, 2006. Related products: Other products produced by the U.S. Treasury, Internal Revenue Service can be found here: https://bookstore.gpo.gov/agency/228
OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) Inclusive Framework on BEPS: Action 14
This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
