Results 221 to 230 of about 54,150 (263)
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Confidentiality of tax information subject to automatic exchange: imperatives of ensuring
Fìnansi Ukraïni, 2022OECD governments are working together to address important issues of rapid response to the use of aggressive tax planning and transfer pricing by multinational entities (MNE). Activities in the area of transfer pricing lead to the erosion of the tax base – the state does not receive adequate tax revenues.
Yana OLIYNYK, Nataliia CHUKHRAIEVA
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Automatic Exchange of Information
2017Based on the description of principles and predicated on CRS, this chapter considers the actual exchange of information. This is in two parts. Firstly that between reporting financial firms and their domestic tax authority and second between the competent authorities themselves.
Ross K. McGill +2 more
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Automatic Exchange of Information
2016This chapter provides important background to automatic exchange of information (Automatic Exchange) and examines key policy considerations regarding the new standard. As the OECD rules and guidance on Automatic Exchange run in the hundreds of pages, dealing with the subject at length is beyond the scope of this chapter.
David S. Kerzner, David W. Chodikoff
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Bulletin for International Taxation, 2017
The effect of automatic exchange of information standards on cross-border tax evasion has attracted only limited attention from academics. This article responds to this by analysing how the OECD Common Reporting Standard and the US Foreign Account Tax Compliance Act affect tax evasion and, therefore, states and taxpayers.
L. Finér, A. Tokola
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The effect of automatic exchange of information standards on cross-border tax evasion has attracted only limited attention from academics. This article responds to this by analysing how the OECD Common Reporting Standard and the US Foreign Account Tax Compliance Act affect tax evasion and, therefore, states and taxpayers.
L. Finér, A. Tokola
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Current Trends on Automatic Exchange of Information
SSRN Electronic Journal, 2015This paper was commissioned by the Singapore Management University (SMU), with a focus on Singapore. In this paper, the author examines the advent of global standards for automatic exchange of information, following intense political interest in the European Union and the USA.
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Cyber Security and Information Exchange Analysis of Automatic Dependent Surveillance Broadcast
2019 International Conference on Software, Telecommunications and Computer Networks (SoftCOM), 2019The European Air Traffic Management (ATM) system is moving to a net centric operational environment. This transformation increasingly depends on appropriate communication, navigation and surveillance technologies (CNS) to enhance safety, efficiency, and capacity. New aeronautical data link communications systems such as Automatic Dependent Surveillance
Philipp Ortner +2 more
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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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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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Tax Amnesties as a Transitional Bridge to Automatic Exchange of Information
Bulletin for International Taxation, 2015In this article, the author considers arguments for and against using tax amnesties as a way to transition effectively to the system of automatic exchange of information in accordance with the new global standard on automatic exchange of financial account information in tax matters as proposed by the G20 and the OECD.
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Maritime Systems for Automatic Exchange of Information and Vessel Traffic Monitoring
2017The paper describes briefly the legal basis and the rules for the implementation, operation and utilization of different types of automatic ships monitoring and data exchange systems. It presents a comparative analysis of their advantages and disadvantages and the author’s view on the possibility of further development.
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A Follow up to Semi-Automatic Systems for Exchanging Health Information
International Journal of Reliable and Quality E-Healthcare, 2015The present research is an attempt to explore the applicability of the best possible service in the area of organized health care services, at fixed predefined points of service. The suggestion is that there should be a system that will receive and provide information about health matters of general public concern.
Dimitrios Emmanouil, Antonia Mourtzikou
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