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Please use this identifier to cite or link to this item: https://elibrary.tucl.edu.np/handle/123456789/5261
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dc.contributor.authorADB; Highfield, Richard-
dc.date.accessioned2021-10-05T15:02:26Z-
dc.date.available2021-10-05T15:02:26Z-
dc.date.issued2017-01-
dc.identifier.isbnN/A-
dc.identifier.isbnN/A-
dc.identifier.issnN/A-
dc.identifier.issnN/A-
dc.identifier.urihttps://www.adb.org/publications/adopting-new-international-tax-rules-and-standards-
dc.identifier.urihttps://elibrary.tucl.edu.np/handle/123456789/5261-
dc.descriptionDeveloping countries would benefit from engaging in the processes overseeing development and implementation of the international tax system. Billions of dollars of potential tax revenue remain uncollected each year in many developing countries, either due to poor tax system design or weaknesses in tax administration. Over the last 7 years, the OECD, together with many advanced and developing countries and regional tax bodies, have been working, with strong support from the G20, to develop new rules and processes to strengthen the international tax system. This governance brief outlines these developments, along with their rationale and expected benefits. In doing so, the brief seeks to encourage developing countries in Asia and the Pacific region to engage with the global processes now in place to oversee further development and implementation, where they have not already done so.-
dc.format.extent11-
dc.subject.otherGovernance and public sector management-
dc.titleAdopting the New International Tax Rules and Standards-
local.publication.countryRegional - Asia and the Pacific-
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