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Can we talk about digital economy taxation without Improved administrative cooperation between countries? [PDF]

Pravni Zapisi, 2022
Finding the right rules for taxation of corporate income in digital economy has been at the centre of attention of international tax community. Three proposals have received most attention, even though it is still uncertain whether any of them would be ...
Ivanov Iva
doaj   +1 more source

Accounting For Digital Assets

Australian Accounting Review, Volume 33, Issue 3, Page 302-312, September 2023., 2023
Abstract Recent years have seen developments in distributed ledger technologies, such as blockchain, that have led to significant growth in the number and type of digital assets available. In this article we review the current practice of the small number of firms globally reporting digital assets on their financial statements. We then assess potential
Andrew B. Jackson, Steven Luu
wiley   +1 more source

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

The Big Four and corporate tax governance: From global dis‐harmony to national regulatory incrementalism

Global Policy, Volume 14, Issue 1, Page 72-83, February 2023., 2023
Abstract The Big Four professional services firms – PwC, Deloitte, KPMG and EY – promote, sanction, and regularise the behaviour and practices of business and government. This is especially the case in the area of multinational tax avoidance. This large, and growing, sector of the Big Four's business model places them at the centre of both causing and ...
Ainsley Elbra, John Mikler, Hannah Murphy‐Gregory   +2 more
wiley   +1 more source

Technocracy in the Era of Twitter: Between intergovernmentalism and supranational technocratic politics in global tax governance

Regulation &Governance, Volume 16, Issue 3, Page 634-652, July 2022., 2022
Abstract The international tax system developed as a form of technocratic governance, aimed at facilitating international investment, neglecting provisions for cooperation between national governments for tax enforcement. Its endogenous flaws resulted in its politicization in the 1970s, and again in the 1990s, leading to an increasingly technicized ...
Sol Picciotto
wiley   +1 more source

A victim of regulatory arbitrage? Automatic exchange of information and the use of golden visas and corporate shells

Regulation &Governance, Volume 16, Issue 3, Page 653-672, July 2022., 2022
Abstract The multilateral adoption of the automatic exchange of information (AEI) on bank accounts held by nonresidents was a breakthrough in the fight against cross‐border tax evasion, which led to a substantial reduction in the value of bank deposits and investment portfolios in traditional tax havens.
Leo Ahrens, Lukas Hakelberg, Thomas Rixen   +2 more
wiley   +1 more source

Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm

Regulation &Governance, Volume 16, Issue 3, Page 673-704, July 2022., 2022
Abstract Secrecy jurisdictions provide opportunities for nonresidents to escape the laws and regulations of their home countries by allowing them to hide their identities. In this paper we quantify which jurisdictions supply secrecy to which countries and assess how successful countries are in targeting that secrecy with their policies.
Petr Janský, Markus Meinzer, Miroslav Palanský   +2 more
wiley   +1 more source

Protection and Risks of Illegal Divulgation of Banking Secrecy in Ukrainian Criminal Proceeding [PDF]

Access to Justice in Eastern Europe, 2020
The author contributes to the national reform discussion to improve Ukrainian society’s banking system confidence, approaching the European standards of financial services.
Basysta Iryna, Shepitko Iryna, Shutova Olga   +2 more
doaj   +1 more source

American Foreign Account Tax Compliance Act as a Source of Conflict of Interests of the State and Corporations

Московский журнал международного права, 2016
The aim of the present Article is to analyze the inaction between the state and financial organizations on the example of one of the exterritorial acts - FATCA-Foreign Account Tax Compliance Act.
Anna V. Shashkova
doaj   +1 more source

FATCA, UN HITO EN LA LUCHA CONTRA LA EVASIÓN FISCAL A NIVEL INTERNACIONAL Y LA BASE DEL NUEVO MODELO DE INTERCAMBIO AUTOMÁTICO DE INFORMACIÓN FISCAL [PDF]

Crónica Tributaria, 2015
FATCA (Foreign Account Tax Compliance Act) es una ley estadounidense que establece un régimen de comunicación de información para las instituciones financieras extranjeras que tengan clientes estadounidenses, imponiendo unilateralmente obligaciones que ...
Plácido Martos Belmonte
doaj   +1 more source