Results 11 to 20 of about 569 (137)

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

The British Journal of Sociology, Volume 77, Issue 2, Page 318-331, March 2026.
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 ...
Kristin Surak, Johnathan Inkley
wiley   +2 more sources

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

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, Shepitko Iryna, Shutova Olga   +2 more
doaj   +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

American Foreign Account Tax Compliance Act as a Source of Conflict of Interests of the State and Corporations

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
doaj   +1 more source

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
doaj   +1 more source

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
core   +2 more sources

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
doaj   +1 more source

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
doaj   +2 more sources