TRENDS IN INTERNATIONAL TAX PLANNING: NEW QUALIFICATIONS AND TAX JURISDICTION SHOPPING [PDF]
Challenges of the Knowledge Society, 2019 In 2015 the unprecedented leak of 11,5 million files from Mossack Fonseka, one of the world’s biggest offshore law firms, echoed around the globe after demonstrating variety of sophisticated ways in which the wealthy can use offshore tax jurisdictions.
Vladimir TROITSKIY
doaj
American experience in the implementation of AML / CFT system
SHS Web of Conferences, 2016 This article presents a research into very specific matters and issues of creating and further improvement of Anti-Money Laundering and Combating the Financing of Terrorism system (abbreviated as AML/CFT) in the USA. In contains a precise analysis of key
Larin Dmitry, Popova Ekaterina
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Third‐party reporting and cross‐border tax planning
Contemporary Accounting Research, Volume 41, Issue 2, Page 1248-1283, Summer 2024.Abstract In 2018, the European Union (EU) introduced a new mandatory reporting requirement for a wide range of cross‐border tax arrangements (EU Directive 2018/822, also known as DAC6). Unlike prior corporate transparency initiatives, which put the reporting responsibility primarily on the taxpayers, this directive puts the initial reporting ...
Alexander Edwards +2 more
wiley +1 more source
NUEVAS TENDENCIAS EN MATERIA DE INTERCAMBIO INTERNACIONAL DE INFORMACIÓN TRIBUTARIA: HACIA UN MAYOR Y MÁS EFECTIVO INTERCAMBIO AUTOMÁTICO DE INFORMACIÓN [PDF]
Crónica Tributaria, 2013 El intercambio de información tributaria previa solicitud muestra una efectividad limitada en la lucha contra el fraude y la evasión fiscal internacionales, a pesar de los progresos realizados en los últimos años en la aceptación generalizada de los ...
Saturnina Moreno González
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International initiatives in the field of taxation and European law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2019 Several different initiatives have been developed and implemented in the course of the last few years which modify the elements of familiar taxation systems and principles.
Ivanova Mihaylova-Goleminova Savina
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Tax Information Exchange with Developing Countries and Tax Havens [PDF]
, 2015 The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we ...
Braun, Julia, Zagler, Martin
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Revista Derecho del Estado, 2017 There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters including ...
Eva Andrés Aucejo
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A Current Assessment of Some Extraterritorial Impacts of the Dodd-Frank Act with Special Focus on the Volcker Rule and Derivatives Regulation [PDF]
, 2012 As the world struggles to emerge from the Global Financial Crisis the vision of a harmonious framework of global financial regulation seems as distant as ever.
Baxter, Lawrence G.
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El régimen Fatca y sus principales aristas de aplicación en el Perú
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
Elective Taxation on Inbound Real Estate Investment [PDF]
, 2016 Since 1980, the United States has taxed U.S. real property gains of foreign investors. A nonresident must pay tax on the capital gain from the sale of U.S. real property or rights in U.S.
Herzig, David J.
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