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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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Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context [PDF]
Problems and Perspectives in Management, 2017 The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition.
Atanaska Filipova-Slancheva
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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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Exchange of Information in Tax Matters [PDF]
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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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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Towards automatic exchange of information
, 2015 This article describes the various steps that led towards automatic exchange of information as the global standard and the issues that remain to be solved. First, the various competing models of exchange information, such as Double Tax Treaty (DTT), TIEA's, FATCA or UE Directives are described with a view to show how they interact between themselves ...
Oberson, Xavier
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Developing Countries and the Automatic Exchange of Information Standard A 'OneeSizeeFitssAll' Solution? [PDF]
SSRN Electronic Journal, 2015 Recently, the Organisation for Economic Co‑operation and Development (OECD), at the invitation of G20 countries, developed what it refers to as the new single global standard for the automatic exchange of information (AEOI) between key revenue authorities worldwide.
Sadiq, K., Sawyer, A.J.
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Information Exchange Automation in Maritime Transport [PDF]
TransNav, 2014 To ensure the safety of maritime transport the access to information must be provided through a commonly used services. However, an equally important task is to determine or agree on interpretation of incoming data and assessment of a current and ...
Zbigniew Pietrzykowski +3 more
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Taxing Capital in a Globalized World: The Effects of Automatic Information Exchange
SSRN Electronic JournalIn the second half of the 2010s more than 100 countries — including all large offshore financial centers — started to automatically exchange bank information with foreign tax authorities. This informational big-bang marks a break with the situation of offshore bank secrecy that prevailed before.
Hjalte Fejerskov Boas +4 more
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EXCHANGE OF INFORMATION IN TAX MATTERS AMONG THE STATES
Iustinianus Primus Law Review, 2013 The exchange of information in tax matters has an increasing significance in the contemporary global, economic structure. The most important instrument for the establishing of the legal framework for exchange of information is the Multilateral ...
Aleksandra Maksimovska Veljanovski +1 more
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