英语论文范文:国际与发展中国家的合作 [5]
论文作者:英语论文论文属性:学术文章 Scholarship Essay登出时间:2014-10-03编辑:yangcheng点击率:12743
论文字数:3439论文编号:org201410011257136051语种:英语 English地区:马来西亚价格:免费论文
关键词:发展中国家国际贸易税收制度Economics Essay
摘要:本文是一篇分析国际与发展中国家的合作的留学生论文,今天,大多数发展中国家很大程度上都严重依赖于外部资源,如官方发展援助(ODA),借贷或融资的公共支出和预算的外国直接投资流动。这些类型的收入来源很容易挥发,并在支持发展成长。严重依赖于这些资源引起的不确定性,破坏了经济发展的政策。
e will undertake these efforts with an overarching view to make tax systems more pro?poor. While each country is responsible for its tax system, it is important to support national efforts in these areas by strengthening technical assistance and enhancing international cooperation and participation in addressing international tax matters, including in the area of double taxation. In this regard, we acknowledge the need to further promote international cooperation in tax matters, and request the Economic and Social Council to examine the strengthening of institutional arrangements, including the United Nations Committee of Experts on International Cooperation in Tax Matters.
Ke Principles of Transparency and Information Exchange for Tax Purposes
? request.
Existence of mechanisms for exchange of information upon ?
Exchange of information in both criminal and civil matters. ? caused by application of dual erest requirement.
No restrictions of information exchangecriminality principle or domestic tax int?
Respect for safeguards and limitations. ?
Strict confidentiality rules for information exchanged. ? Availability of reliable information (in particular bank, ownership, identity and accounting information) and powers to obtain and provide such information in response to a specific request.
The Agreement is presented as both a multilateral instrument and a model for bilateral treaties or agreements. The multilateral instrument is not a “multilateral” agreement in the traditional sense. Instead, it provides the basis for an integrated bundle of bilateral treaties. A Party to the multilateral Agreement would only be bound by the Agreement vis- à-vis the specific parties with which it agrees to be bound. Thus, a party wishing to be bound by the multilateral Agreement must specify in its instrument of ratification, approval or acceptance the party or parties vis-à-vis which it wishes to be so bound. The Agreement then enters into force, and creates rights and obligations, only as between those parties that have mutually identified each other in their instruments of ratification, approval or acceptance that have been deposited with the depositary of the Agreement. The bilateral version is intended to serve as a model for bilateral exchange of information agreements. As such, modifications to the text may be agreed in bilateral agreements to implement the standard set in the model.
PINTAR:
In 2007, the Indonesian Government in this regard the Ministry of Finance, received a grant in the form of trust funds from other countries / international institutions such as the Personal Human Resource Development (PHRD), Japan, the European Commission, the Government of the Kingdom of the Netherlands, and the Government of Switzerland. Trust fund is managed by the World Bank scheme, Public Financial Management - Multi Donor Trust Fund (PFM MDTF) to support the reform of public financial management and administration of state revenue. Some of the Child Trust Fund (CTF) was later formed under the PFM MDTF to support reforms in priority areas. PFM MDTF priority areas which are in the scope of the Directorate General of Taxation is the Program Area B: Revenue Administration Reform is intended to support the reform of the second volume that focuses on improving taxpayer service, improving taxpayer registration, pr
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