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
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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
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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
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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 +2 more
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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
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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
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DEVELOPMENT OF DATABASES STRUCTURE OF INTERNAL ECONOMIC AGENTS FINANCIAL MONITORING
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The article presents the results of developing the structure of databases of internal financial monitoring of economic agents in the form of a data scheme taking into account the entities, their attributes, key fields, and relationships, as well as the
O. Kuzmenko, T. Dotsenko, V. Koibichuk
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LA POSICIÓN DEL «AGENTE RETENEDOR» EN LOS MODELOS DE INTERCAMBIO DE INFORMACIÓN: ¿SUSTITUTO O COLABORADOR? [PDF]
Crónica Tributaria, 2015 El presente artículo tiene como objetivo analizar la figura del «intermediario» o «agente retenedor/pagador» que sale a relucir en los nuevos modelos de intercambio de información –FATCA, Rubik, TRACE, las Directivas europeas– con el fin de desvelar qué ...
Marina Serrat Romaní
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Tax Evasion and Incomplete Tax Transparency
Laws, 2018 This article discusses the impact of incomplete tax transparency on tax evasion. It shows that while FATCA and CRS address some types of tax evasion, tax evaders may still use other available tax evasion opportunities. Anti-tax evasion measures might not
Noam Noked
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Controlled Foreign Corporation and Importance of Exchange of International Information
International Journal of Public Finance, 2020 Countries that want to take a share from the funds and capital flows of the saving countries and companies have started to make tax arrangements in order to get a share from the market in question with their unfair competition.
Taner Ercan
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