Camera Consultanților Fiscali este o organizaţie profesională de utilitate publică, persoană juridică fără scop lucrativ, cu patrimoniu şi buget propriu, Cod Fiscal 18677087, cu sediul în municipiul Bucureşti, strada Alexandru Constantinescu, nr. 61, S…
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OECD Taxation Working Paper: Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation
This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-…
Loss Carryover Provisions: Measuring Effects on Tax Symmetry and Automatic Stabilisation
This paper presents data on carryover provisions in 34 countries and compares their effects on the basis of two comparable indices. Empirical results show that in most countries corporate tax is not perfectly symmetric, suggesting the existence of tax-…
OECD Taxation Working Paper: Statutory tax rates on dividends, interest and capital gains
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It upd…
Qatar signs tax co-operation agreement to enable automatic sharing of country-by-country information (BEPS Action 13)
As part of continuing efforts to boost transparency by multinational enterprises (MNEs), Qatar has signed the Multilateral Competent Authority Agreement for Country-by-Country Reporting (CbC MCAA), bringing the total number of signatories to 68.
Blog post: Carbon prices are still far too low to prevent climate change
Pricing carbon is one of the surest policy means we know for curbing greenhouse gas emissions and meeting the targets of the Paris Climate Agreement agreed in 2015. Has there been any progress with its implementation since then? Not enough, is the verd…