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AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN PENGHINDARAN PAJAK
Masalah-Masalah Hukum, 2020 AEOI (Automatic Exchange Of Information) merupakan sistem yang mendukung adanya pertukaran informasi rekening wajib pajak antar negara. pada waktu tertentu secara periodik, sistematis, dan berkesinambungan dari negara sumber penghasilan atau tempat ...
Budi Ispriyarso
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Can we talk about digital economy taxation without Improved administrative cooperation between countries? [PDF]
Pravni Zapisi, 2022 Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still uncertain whether any of them would be ...
Ivanov Iva
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A Critical Review of Mechanisms of Tax Information Exchange Agreements [PDF]
پژوهشنامۀ انتقادی متون و برنامههای علوم انسانی, 2021 The principle of information flow, also known as the exchange of information, has been recognized in the field of international tax law and tools and mechanisms have been considered for its realization including the mechanisms of tax information exchange
Vahid Asadzadeh, Seyed Ghasem Zamani
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Jurnal Public Policy, 2023 The Automatic Information Exchange policy implemented in Indonesia since 2018 has found obstacles in the utilization and processing of AEoI data. This research aims to analyze the effectiveness and factors that influence the effectiveness of AEoI policy ...
Nadya Farina Wahyudi, Maria RUD Tambunan
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Правоприменение, 2023 The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion.
G. P. Tolstopyatenko, S. S. Ageev
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Exchange of Information in Tax Matters
Journal of Education, Health and Sport, 2017 The main aim of this paper is to present issues related to exchange of tax information. The author focuses on models of exchange of information and boundaries of obligations in reference to above-mentioned problems.
Paweł Szwajdler
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PERAN DAN DAMPAK AUTOMATIC EXCHANGE OF INFORMATION
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 2023 Penelitian ini membahas peran dan dampak Pertukaran Informasi Otomatis (Automatic Exchange of Information/AEoI) dalam konteks perpajakan. Studi ini menggunakan pendekatan literatur review yang melibatkan tinjauan terhadap artikel yang telah dipublikasikan sebelumnya.
Maya Dini +2 more
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Taxpayers' confidentiality and privacy rights in the international exchange of tax information [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The exchange of tax information is a distinctive feature of international tax cooperation processes. The trend of intensive communication between the national tax administrations has been a political priority in economically developed countries.
Anđelković Mileva
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International Journal of Business, Economics, and Social Development, 2022 Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping.
Tivana Arbiani Candini +3 more
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Development of Automatic Dual Sequence Control Temporary Immersion Bioreactor Systems for Micropropagation Coelogyne pandurata Lindl. [PDF]
BIO Web of Conferences, 2023 Coelogyne pandurata Lindl. is an endemic orchid species of Indonesia from East Kalimantan and Papua. It is locally known as the “black orchid” due to the distinctive black coloration on its labellum with intricate green and hairy lines.
Rahayu Anisa Dewi +9 more
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