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El trabajo incardinado en esta acción presenta en forma de módulos o bloques funcionales las distintas recomendaciones inherentes al diseño de normas CFC de transparencia fiscal internacional eficaces. Dichas recomendaciones han sido concebidas para garantizar que las jurisdicciones que opten por implementarlas apliquen normas que impidan de manera más efectiva que los contribuyentes trasladen sus rentas u otros rendimientos a filiales situadas en el extranjero. A continuación se enumeran los seis módulos o bloques funcionales para el diseño de normas CFC eficaces que establece el informe: 1) definición de «sociedad extranjera controlada (SEC)»; 2) exenciones aplicables a las SEC y determinación de umbrales impositivos; 3) definición de «rentas SEC»; 4) cómputo de rentas; 5) atribución de rentas, y 6) prevención y eliminación de la doble imposición. Partiendo de que cada país otorga una prioridad distinta a los propios objetivos políticos, las recomendaciones presentes en el informe conciben un cierto grado de flexibilidad de cara a la aplicación de las normas CFC destinadas a luchar contra la erosión de la base imponible y el traslado de beneficios preservando la coherencia de y compatibilidad con los objetivos políticos del sistema tributario al completo, junto con las obligaciones jurídicas a nivel internacional del país en cuestión.

Tax administration and procedure. --- Tax practice --- Tax procedure --- Taxation

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Tax administration and procedure. --- Tax practice --- Tax procedure --- Taxation

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fiscalite --- auto --- belgique --- fiscaliteit --- belgie --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation

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The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance.

Small business --- Tax administration and procedure. --- Taxation. --- Tax practice --- Tax procedure --- Taxation

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This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems, in detail. It highlights key opportunities in these areas, looking at how these emerging technologies can be best used by tax administrations. It also provides practical examples of how tax administrations have begun to utilise these technologies and delivers a maturity matrix for the two areas to assist strategic and operational decision making by tax administrations. Finally, it sets out conclusions, recommendations and next steps. This report has been prepared by the Forum on Tax Administration’s E-services and Digital Delivery Programme. The work was initiated by the FTA Bureau as part of its 2015/16 work programme and was led by the Federal Tax Service of Russia (FTS).  With tax administrations clear that e-service options can improve taxpayer compliance levels and participation while at the same time lowering their cost of operation; but with available options many and varied, and with the cost of implementation high,  the FTA has over the last five years provided a wide range of guidance in the deployment of effective e-services.  

Tax administration and procedure --- Tax administration and procedure. --- Technological innovations. --- Tax practice --- Tax procedure --- Taxation