international tax treaty

tax convention [ international tax convention | taxation agreement | taxation convention | taxation treaty | tax treaties(UNBIS) ]

tax agreement | tax convention | tax treaty

International Tax Agreements Series

Ad Hoc Group of Experts on International Co-operation in Tax Matters [ Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries ]

Model Convention with respect to taxes on income and on capital | Model Tax Convention on Income and on Capital | OECD Model Tax Convention | OECD Model Treaty

Canada-Armenia Tax Convention [ Convention between the Government of Canada and the Government of the Republic of Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital ]

international convention [ multilateral convention ]

charter on human rights [ bill of human rights | convention on human rights | declaration of human rights | international charter on human rights ]

1. Calls on the Commission promptly to put forward an ambitious action plan, in the form of a communication, to support developing countries fighting tax evasion and tax avoidance and to help them set up fair, well-balanced, efficient and transparent tax systems, taking into account the work undertaken by the Development Assistance Committee of the OECD in advance of the Financing for Development Conference in Addis Ababa, Ethiopia, to be held on 13-16 July 2015, and the impact of international tax treaties on developing countries;

1. Calls on the Commission promptly to put forward an ambitious action plan, in the form of a communication, to support developing countries fighting tax evasion and tax avoidance and to help them set up fair, well-balanced, efficient and transparent tax systems, taking into account the work undertaken by the Development Assistance Committee of the OECD in advance of the Financing for Development Conference in Addis Ababa, Ethiopia, to be held on 13-16 July 2015, and the impact of international tax treaties on developing countries;

If I said that, what I meant to say is that we have had authority to make international agreements that include tax information exchange for a long time, and this legislation is a subset of international tax agreements.

151. Stresses, in particular, the need to ensure that outgoing financial flows are taxed at least once, for instance by imposing a withholding tax or equivalent measures, in order to avoid profits leaving the EU untaxed, and calls on the Commission to present a legislative proposal to that effect, for instance through the revision of the Parent-Subsidiary and Interest and Royalties Directives; insists that a system should be put in place to ensure that a confirmation document has to be presented to the national tax authorities and communicated to the Commission in order to certify this operation, thereby protecting the single market and maintaining the connection between w ...[+++]here profits and economic value are generated and where these are taxed; stresses that such a system should be carefully designed in order to avoid double taxation and disputes; calls on the Commission, while supporting the OECD’s promotion of a multilateral approach to tax issues aimed at streamlining international tax arrangements and ensuring that profits are taxed in the place where the value is created, to enhance the EU’s role on the international stage by speaking with one voice and to work on the development of a common EU framework for bilateral treaties in tax matters and a progressive substitution of the huge number of bilateral individual tax treaties by EU/third jurisdiction treaties; stresses that this would be the most immediate way to tackle treaty-shopping practices; calls, in the interim, on the Member States to immediately insert anti-abuse clauses into their tax treaties in accordance with the BEPS proposals;