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'The End of Bank Secrecy'? Bridging the Gap to Effective Automatic Information Exchange
SSRN Electronic Journal, 2014The OECD developed the Common Reporting Standard (CRS) for automatic exchange of information. However, the CRS contains several loopholes regarding access to information by developing countries, thresholds and a number of excluded accounts and a lack of sanctions to enforce compliance.
Andres Knobel, Markus Meinzer
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Automatic Exchange of Tax Information in the European Union – The Standard for the Future
European Taxation, 2015This article analyses various perspectives regarding the future European standard for automatic exchange of tax information. It presents the legal framework for such information exchange within the European Union and discusses the influence of the US FATCA on the EU legal environment.
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The Rubik Model: An Alternative for Automatic Tax Information Exchange Regimes?
Bulletin for International Taxation, 2015In this article, the author examines the nature and implications of a relatively recent phenomenon in the international tax system: Rubik agreements, with special consideration being given to whether or not such agreements are, in theory, equitable and fair in relation to all countries and taxpayers in contrast to automatic exchange of information ...
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Administrative and legal support for automatic tax information exchange
Актуальні проблеми держави і права, 2022openaire +1 more source
The BRICs and International Tax Governance: The Case of Automatic Exchange of Information
New Political Economy, 2020Wouter Lips, Mattias Vermeiren
exaly
Global Automatic Exchange of Information for Financial Institutions
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2014openaire +1 more source
International Standards on Automatic Exchange of Information in Tax Matters
2023openaire +1 more source