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Taxpayers' confidentiality and privacy rights in the international exchange of tax information [PDF]
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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PERAN DAN DAMPAK AUTOMATIC EXCHANGE OF INFORMATION
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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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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Semantic IFC Data Model for Automatic Safety Risk Identification in Deep Excavation Projects
Safety risk identification throughout deep excavation construction is an information-intensive task, involving construction information scattered in project planning documentation and dynamic information obtained from different field sensors.
Yongcheng Zhang +2 more
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The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration.
Ľubomír Čunderlík, Andrea Szakács
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Recently, many new applications were developed on smartphones to facilitate our daily life. One of the potential approaches for information gathering and dissemination on smartphones is through cooperatively relaying among user devices based on short ...
Yuh-Ren Tsai, Yi-Chien Chen
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The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization
N. A. Poponova
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A BIM Based Framework for Damage Segmentation, Modeling, and Visualization Using IFC
Paper-based data acquisition and manual transfer between incompatible software or data formats during inspections of bridges, as done currently, are time-consuming, error-prone, cumbersome, and lead to information loss.
Mathias Artus +2 more
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The aim of this article is to analyse a form of administrative cooperation, which is the mandatory automatic exchange of information in the field of tax interpretations, concerned in Action 5 of the BEPS Project (Base Erosion and Profit Shifting) and ...
Joanna Mach
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The author provides a detailed overview of an article that examines tax amnesty programs within the framework of international tax initiatives like the BEPS Action Plan and the Common Reporting Standard (CRS).
O. Muzyka-Stefanchuk, I. Masyakin
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