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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It Is About Control: Progressivism, FATCA and Global Law
Perspectives on Federalism, 2016 Progressive ideology has slowly eroded American principles for over a century, declaring social control its ultimate goal. Social control is not possible while American principles, such as individual freedoms and limited government, thrive.
Grant Jennifer
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Cashless Societies and the Rise of the Independent Cryptocurrencies: How Governments Can Use Privacy Laws to Compete with Independent Cryptocurrencies [PDF]
, 2019 Many individuals (including governments) envision living in a future world where physical currency is a thing of the past. Many countries have made great strides in their efforts to go cashless.
Chavolla, Matla Garcia
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EL NUEVO ESTÁNDAR GLOBAL DE INTERCAMBIO AUTOMÁTICO DE INFORMACIÓN SOBRE CUENTAS FINANCIERAS DE LA OCDE (CRS, COMMON REPORTING STANDARD): ESTRUCTURA Y FUNCIONAMIENTO. APLICACIÓN DEL MISMO EN LA UNIÓN EUROPEA: DIRECTIVA 2014/107/UE DEL CONSEJO DE 9 DE DICIEMBRE DE 2014 [PDF]
Crónica Tributaria, 2016 Mediante el CRS y la Directiva 2014/107 se establece un régimen de comunicación de información para las instituciones financieras respecto a sus clientes no residentes, de forma similar al régimen establecido por FATCA (Foreign Account Tax Compliance Act)
Plácido Martos Belmonte
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Tax Havens as Producers of Corporate Law [PDF]
, 2018 This Review Essay situates Christopher Bruner’s new book, Re-imagining Offshore Finance, within the literature examining the regulation of cross-border finance and highlights its import for thinking about the complicated (and contested) relationship ...
Moon, William J.
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Modern trends of international financial regulation: impact on global economy [PDF]
, 2016 A tendency to toughening financial regulation and integration of financial regulators into national and transnational ones is observed in the post-crisis period.
Podrugina, A. V. +3 more
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Harnessing network power: Weaponised interdependence in global tax policy
Global Policy, Volume 16, Issue 1, Page 175-189, February 2025.Abstract For decades, global tax policy has grappled with the challenge of mobile capital, failing to harness the regulatory potential of network power. This oversight has allowed tax havens to flourish, and multinational corporations and wealthy elites to circumvent state authority, undermining national fiscal policies and democratic capacity to meet ...
Rasmus Corlin Christensen
wiley +1 more source