Results 121 to 130 of about 688 (206)

Optimalisasi Pemanfaatan Data Automatic Exchange of Information (AEOI) dalam Proses Bisnis Perpajakan: Tinjauan Persepsi dan Kendala pada Kantor Pelayanan Pajak

open access: yesRiwayat: Educational Journal of History and Humanities
This study examines the optimization of Automatic Exchange of Information (AEOI) data utilization in tax administration by focusing on user perceptions and operational constraints at the implementation level. Although AEOI has contributed to expanding the tax base and increasing tax revenue, its effective use in day-to-day tax supervision remains ...
null Adli Gumilang Herdi   +4 more
openaire   +1 more source

A call to action : from evolution to revolution on the common reporting standard [PDF]

open access: yes, 2018
As a result of technical development and globalization, investing abroad has become much more accessible, and thus, an important channel for transferring wealth and income to offshore locations with the aim to avoid tax obligations at home.
Spengel, Christoph   +5 more
core  

Automatic Exchange of Information: Education Era

open access: yes, 2018
Automatic exchange of information regulation (AEOI) is intended to reform the tax system. This regulation is for all taxpayers, including MSMEs, which are still unfamiliar about taxation.
Yulianto, Ahmad Rudi
core  

Beyond IT infrastructure choices: An analytical model supporting the implementation of a tax standard: A Comparative case study of the adoption of IT Infrastructure and Governance for AEOI standard in The Netherlands and Indonesia

open access: yes, 2019
Automatic Exchange of Information (AEOI) standard is an initiative to eradicate offshore tax evasion using utilizing the advancement of technology so that each participating country can perform cross border information sharing.
Kurnia, Rizky Amalia (author)
core  

Automatic Exchange of Information as the new global standard: the end of (offshore tax evasion) history? [PDF]

open access: yes, 2017
Automatic exchange of information (AEoI) for tax purposes has become the global standard for international tax cooperation in 2013. As a tool for containing offshore tax evasion, it has encountered opposition in the past and continues to be fraught with ...
Meinzer, Markus
core  

EL INTERCAMBIO AUTOMÁTICO DE INFORMACIÓN FINANCIERA ENTRE PAÍSES Y SU IMPLEMENTACIÓN EN HONDURAS

open access: yes
The Automatic Exchange of Information (AEOI) represents an essential pillar in the global fight against tax evasion and the promotion of fiscal transparency.
Fugón Martínez, Nicole Liliana
core   +1 more source

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