Results 171 to 180 of about 688 (206)
, 2017 This chapter looks at operational issues of AEoI including CRS. The primary issue is one of clear understanding both at board level and at operational level. This has been seen in FATCA and shows no signs of being different with AEoI. Firms are coming late and weak to their obligated deadlines as are many tax authorities.
Ross K Mcgill +2 more
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Advances on research, development and applications of SSNTDs in radiation protection at AEOI
International Journal of Radiation Applications and Instrumentation Part D, Nuclear Tracks and Radiation Measurements, 1991Abstract Iran has been one of the countries started early in 1967 on research, development and applications of SSNTDs in radiation protection. Since then extensive efforts have been made at the National Radiation Protection Department (NRPD) in AEOI on national development and international cooperation to promote the applications of SSNTDs in this ...
Mehdi Sohrabi
exaly +2 more sources
2017
This chapter deals with the legal basis, structure, operational issues and cyber security problems associated with both AEoI and CRS. The authors discuss the bilateral and multi-lateral components of AEoI and similarities to FATCA. The chapter outlines the basis for due diligence under CRS as the part opf AEoI that applies to financial institutions as ...
Ross K Mcgill +2 more
exaly +2 more sources
This chapter deals with the legal basis, structure, operational issues and cyber security problems associated with both AEoI and CRS. The authors discuss the bilateral and multi-lateral components of AEoI and similarities to FATCA. The chapter outlines the basis for due diligence under CRS as the part opf AEoI that applies to financial institutions as ...
Ross K Mcgill +2 more
exaly +2 more sources
2017
This is the introductory chapter of Part 3 of the book, concerned with the OECD tax evasion framework—the Automatic Exchange of Information (AEoI) and its component part the Common Reporting Standard (CRS). The authors provide a brief history and context to AEoI as well as a comparison of the legal basis differentials between FATCA and AEoI.
Ross K Mcgill +2 more
exaly +2 more sources
This is the introductory chapter of Part 3 of the book, concerned with the OECD tax evasion framework—the Automatic Exchange of Information (AEoI) and its component part the Common Reporting Standard (CRS). The authors provide a brief history and context to AEoI as well as a comparison of the legal basis differentials between FATCA and AEoI.
Ross K Mcgill +2 more
exaly +2 more sources
Some characteristics of the AEOI passive radon diffusion dosimeter
International Journal of Radiation Applications and Instrumentation Part D, Nuclear Tracks and Radiation Measurements, 1988Abstract A possive radon diffusion dosimeter (PRDD) was developed at the Radiation Protection Department of the Atomic Energy Organization of Iran (AEOI) for a large-scale radon level measurements in Iran. It consists of a plastic cup with a polycarbonate (PC) alpha detector in the middle, a plastic top cover with an opening holding a fiberglass ...
Mehdi Sohrabi
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Some Characteristics of the AEOI Neutriran Albedo Neutron Personnel Dosemeter
Radiation Protection Dosimetry, 1990Abstract The Neutriran Albedo Personnel Neutron Dosemeter (NAPND) is based on the combination of a sensitive polymer such as polycarbonate (PC) in contact with 6LiF or 10B pellets in a cadmium cover. By adding a 10B pellet in front, the design of the dosemeter can be such that when worn on the body, direct thermal neutron induced ...
M. Sohrabi, M. Katouzi
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Discretionary trusts—last exit before AEOI? The Swiss view
Trusts & Trustees, 2015Are discretionary trusts the way of getting around Automatic Exchange of Information? ‘No’ is the answer if financial assets are to be held or administered in a Common Reporting Standard (CRS) jurisdiction, certainly if the aim is to enjoy the benefit of trust property.
Michael Fischer, Tobias F. Rohner
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