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Analysis of the Functioning of the Automatic Exchange of Information about Financial Accounts after Implementation of the Common Reporting Standard

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2023
The adoption of the Common Reporting Standard (CRS) by the OECD in 2014 raised many concerns. Banks were particularly obliged to implement many changes in order to properly collect and aggregate data on tax residence of their clients and correctly report
Tomasz Matras
doaj   +2 more sources

A Call to Action: From Evolution to Revolution on the Common Reporting Standard [PDF]

SSRN Electronic Journal, 2018
As a result of technical development and globalisation, investing abroad has become much more accessible, and thus capable of facilitating the transference of wealth and income to offshore locations with the aim of evading tax obligations at home. In this regard, the Automatic Exchange of Information (AEOI) across countries is an important weapon in ...
Casi-Eberhard, Elisa, Nenadic, Sara, Dinko Orlic, Mark, Spengel, Christoph   +3 more
openaire   +5 more sources

Cross-border tax evasion after the common reporting standard: Game over? [PDF]

Journal of Public Economics, 2018
Back in 2013, the Automatic Exchange of Information (AEOI) was endorsed as the prevailing universal solution to fight cross-border tax evasion. In this regard, the OECD launched a global standard for the AEOI, the Common Reporting Standard (CRS). Currently, around 100 jurisdictions have committed to implement it into respective national laws by 2018 ...
Casi-Eberhard, Elisa, Spengel, Christoph, Stage, Barbara   +2 more
openaire   +8 more sources

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

Public Sector Economics, 2017
Today’s global economic environment is characterized by the high mobility of capital and labour across national borders. Against the backdrop of a legal framework governing taxation of cross-border income, this may lead to double taxation on the one hand,
Stjepan Gadzo, Irena Klemencic
doaj   +2 more sources

Implementation of The Common Reporting Standard (CRS) in Ukraine

Naukovi pratsi NDFI, 2022
Kateryna Klymenko
openaire   +2 more sources

Balance of confidentiality and tax transparency in legal regulation of automatic exchange of financial account information in the United States

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
doaj   +1 more source

Experience in conducting tax amnesty in developing countries before the introduction of automatic exchange of tax information

Науковий вісник Ужгородського національного університету. Серія Право, 2023
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
doaj   +1 more source

Standard error estimation in meta-analysis of studies reporting medians [PDF]

Statistical Methods in Medical Research, 2022
We consider the setting of an aggregate data meta-analysis of a continuous outcome of interest. When the distribution of the outcome is skewed, it is often the case that some primary studies report the sample mean and standard deviation of the outcome ...
S. McGrath, S. Katzenschlager, A. J. Zimmer, A. Seitel, R. Steele, A. Benedetti   +5 more
semanticscholar   +1 more source

Planning and commitment prompts to encourage reporting of HIV self-test results: A cluster randomized pragmatic trial in Tshwane District, South Africa

PLOS Global Public Health, 2022
Reporting of HIV self-test results to encourage linkage to HIV care for those who receive a positive test result is a common challenge faced by HIV self-testing programs.
Alison M. Buttenheim, Laura Schmucker, Noora Marcus, Mothepane Phatsoane, Vanessa Msolomba, Naleni Rhagnath, Mohammed Majam, François Venter, Harsha Thirumurthy   +8 more
doaj   +2 more sources

Integrated reporting in commercial organizations

Учёт. Анализ. Аудит, 2022
The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information ...
Yu. N. Kirkach
doaj   +1 more source