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"JCS-12-96." ; "December 18, 1996." ; At head of title: Joint Committee print. ; Includes bibliographical references. ; Mode of access: Internet.

Issues for 1997- have title: General explanation of tax legislation enacted in . ; Description based on: 104th (1996) ; title from cover. ; At head of title: Joint committee print. ; Mode of access: Internet.

Cover; CONTENTS; Glossary; EXECUTIVE SUMMARY; INTRODUCTION; DOMESTIC BANKING SECTOR VULNERABILITIES AND RISKS; A. Domestic Banks; B. Offshore Banks; DOMESTIC BANKING SECTOR: SOLVENCY TESTS BASED ON MACROECONOMIC SCENARIOS; A. Description of Macroeconomic Scenarios; B. Macroeconomic Model; C. Satellite Models and Methodologies; D. Risk Transmission to Bank Solvency; E. Macroeconomic Scenario Results; SOLVENCY SENSITIVITY STRESS TESTS; A. Methodology; B. Results: Commercial Banks; C. Results: Credit Unions; D. Results: Offshore Banks; DOMESTIC BANKING SECTOR: LIQUIDITY TESTS

Geleitwort -- Vorwort -- Inhaltsübersicht -- Inhaltsverzeichnis -- Abkürzungsverzeichnis -- Abbildungsverzeichnis -- Teil 1 Grundlegung -- Kapitel 1 Einordnung der Problemstellung -- A. Untersuchungsgegenstand und Problemstellung -- B. Aufgabenstellung und Ziele der Arbeit -- C. Gegenwärtiger Diskussionsstand -- D. Wissenschaftliche Verortung -- Kapitel 2 Begriffliche Abgrenzung und Untersuchungsprämissen -- A. Umstrukturierung -- B. Konzernverständnis -- C. Begrenzung auf die Grunderwerbsteuer -- D. Wesen der Grunderwerbsteuer -- E. Rechtsträgereigenschaft betrachteterKonzerngesellschaften -- F. Grundstück -- Kapitel 3 Steuerplanung unter Berücksichtigungdes 6a Gr EStG -- A. Grundlegung -- B. Zielsystem und Entdeckung von Gestaltungsanreizen -- C. Generierung von Alternativen und Gestaltungsfindung -- Kapitel 4 Aufbau und Gang der Untersuchung -- Teil 2 Elementare Steuerwirkungen -- Kapitel 1 Grundlegung -- Kapitel 2 Steuerbare Erwerbsvorgänge -- A. Umstrukturierung bei unmittelbarem Grundbesitz -- B. Änderungen im Gesellschafterbestand einer PersG( 1 Abs. 2a GrEStG) -- C. Anteilsvereinigung und -übertragung ( 1Abs. 3 GrEStG) -- D. Grunderwerbsteuerliche Organschaft( 1 Abs. 3 i.V.m. Abs. 4 GrEStG) -- E. Innehaben einer 95%igen wirtschaftlichen Beteiligung ( 1 Abs. 3a GrEStG) -- Kapitel 3 Steuervergünstigungen -- A. Aufeinanderfolgende Rechtsvorgänge -- B. Spezifische Begünstigungen bei Gesamthandsgemeinschaften -- Kapitel 4 Zusammenfassung -- Teil 3 Steuervergünstigung bei Umstrukturierungen im Konzern ( 6a GrEStG) -- Kapitel 1 Grundlegung -- A. Gesetzesentwicklung -- B. Übergangsvorschriften -- C. Verlautbarungen der Finanzverwaltung -- Kapitel 2 Analyse der Tatbestandsmerkmale -- A. Begünstigte Umstrukturierungsvorgänge -- B. Begünstigte Erwerbsvorgänge -- C. Konzernerfordernis -- D. Qualifizierte Beteiligung -- E. Vorbehaltensfrist

Item 1002-A, 1002-B (MF) ; 052-070-06680-6 ; "June 13, 1990." ; Shipping list no.: 90-421-P. ; Distributed to some depository libraries in microfiche. ; At head of title: Joint committee print. ; Mode of access: Internet.

This paper analyzes developments in non-oil tax policy, administration, and revenues in Azerbaijan, and suggests measures for further improvement. The main finding is that Azerbaijan's non-oil tax revenues increased significantly as a share of non-oil GDP in the last five years, but remain below potential. The non-oil tax revenue shortfall is mainly due to widespread exemptions, but there is scope for strengthening tax and customs administration. In the short term, expanding the tax base and better tax and customs administration will yield more revenues. In the medium term, more far-reaching r

Chapter 1. Introduction Chapter 2. Perspectives on SMEs and tax compliance Chapter 3. SME tax services - a changing landscape Chapter 4. Tax service providers in a dynamic market Chapter 5. How tax administrations can relate to tax service providers: four network strategies Chapter 6. Finding and implementing a tax service provider strategy Chapter 7. Conclusions and recommendations for tax administrations.

Shipping list no.: 93-0556-P. ; Distributed to some depository libraries in microfiche. ; Includes bibliographical references. ; Mode of access: Internet.

"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change."