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RAZMJENA INFORMACIJA U POREZNIM STVARIMA: ANALIZA HRVATSKOGA NORMATIVNOG OKVIRA U SVJETLU ZAHTJEVA FATCA-E

Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2016
Jedno od najaktualnijih pitanja u svijetu poreza 21. stoljeća nastanak je i razvoj novih modela međudržavne administrativne suradnje u poreznim stvarima. Naime, paralelno s izbijanjem svjetske financijske krize 2008.
Stjepan Gadžo, Marko Meštrović
doaj   +3 more sources

El régimen Fatca y sus principales aristas de aplicación en el Perú

Derecho PUCP, 2014
Como respuesta al recurrente problema de evasión fiscal internacional, el Congreso de los Estados Unidos emitió la Ley de CumplimientoTributario de Cuentas Extranjeras (Foreign Acccount Tax Compliance Act, comúnmente conocida por sus siglas Fatca). Dicha
Karen Sheppard Castillo
doaj   +4 more sources

Cross-border tax evasion under a unilateral FATCA regime [PDF]

Journal of Public Economics, 2016
Cross-border tax evasion has emerged in recent years as a central issue in tax enforcement. Traditionally, the legal regime governing cross-border tax enforcement was based on information exchange upon request.
Dhammika Dharmapala
exaly   +1 more source

Die Versicherungsbranche unter FATCA [PDF]

, 2012
Der Foreign Account Tax Compliance Act (FATCA) steht derzeit im Fokus der Finanzbranche. FATCA ist Teil des im März 2010 in Kraft getretenen sog. Hiring Incentives to Restore Employment Act (kurz: HIRE Act) und die US-amerikanische Antwort auf die derzeit stattfindende globale steuerliche Transparenzdebatte.
Witty, Magdalena, Kliebisch, Christine
openaire   +3 more sources

Considering "Citizenship Taxation": in Defense of FATCA

Florida Tax Review, 2018
Inspired by Ruth Mason’s recent article, Citizenship Taxation, which reaches a general conclusion against citizenship taxation, this Article also questions citizen taxation under the same normative framework, but with a particular focus on efficiency and administrability, and takes a much less critical stance towards the merits of citizenship taxation.
Kim, Young Ran (Christine)
openaire   +2 more sources

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

الکشف عن الأصول الخاضعة للضريبة عبر الحدود الوطنية وأثره في مواجهة الممارسات الضريبية الضارة (دراسة حول برامج ومستحدثات إدارة الضرائب الأمريکية) FATCA– OVEDP [PDF]

Al-Maǧallah Al-Qānūniyyaẗ, 2021
تواجه الدول بمختلف درجات نموها الاقتصادي تحديات کبيرة في مواجهة عمليات التهرب الضريبي نتيجةً للتخطيط الضريبي الضار؛ خاصةً بعد التوجه العالمي نحو رقمنة الأعمال المالية والضريبية؛ حيث تنبَّهت حکومة الولايات المتحدة إلى تلک التحديات وسارعت في سن تشريع يکفل ...
عمرو محمد يوسف محمد
doaj   +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

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

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