Results 11 to 20 of about 760 (103)

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

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

Gateways, Funnels, and Stackers: How People Hide Property Ownership Through Offshore Structures. [PDF]

Br J Sociol
ABSTRACT How do wealthy individuals use offshore financial structures like shell companies to protect personal assets? And how is such offshore wealth structuring itself variably organized? Moving beyond conceptualizations of offshore as concerning only individual tax havens, this article investigates offshore wealth structuring as a fundamentally ...
Surak K, Inkley J.
europepmc   +2 more sources

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   +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

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

Show Me the Money: Understanding FATCA - United States & CARICOM Relations [PDF]

, 2021
This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are ...
Hall, Jeffery
core   +1 more source

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
doaj   +1 more source