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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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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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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FATCA (Foreign Account Tax Compliance Act)
, 2023 Razmjena informacija bitan je postupak koji porezna tijela provode u borbi protiv prekogranične utaje poreza i osiguravanju poštene porezne prakse među poreznim obveznicima.
Belamarić, Tina
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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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FATCA (Foreign Account Tax Compliance Act)
, 2012 Tato práce se zabývá problematikou FATCA (Foreign Account Tax Compliance Act), což je nový daňový zákon, který představily Spojené státy americké již v březnu 2010 s cílem zabránit daňovým únikům svých občanů. Cílem mé práce bylo definovat problematiku a
Lojíková, Andrea
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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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