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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The Architecture of Consolidation: Nests of Corporate Control in the Agrochemical Network
Journal of Agrarian Change, Volume 26, Issue 4, October 2026.ABSTRACT Research on agricultural consolidation tends to equate corporate control with the dominance of a few large firms. We take an alternative approach that examines control through the explosive growth of legally distinct firms that fragment accountability. Using a new global dataset of 6982 entities linked to BASF, Bayer, Corteva, Dow, DuPont, FMC,
Loka Ashwood +5 more
wiley +1 more source
Die Versicherungsbranche unter FATCA [PDF]
, 2012 Der Foreign Account Tax Compliance Act (FATCA) steht derzeit im Fokus der Finanzbranche. FATCA ist Teil des im März 2010 in Kraft getretenen sog. Hiring Incentives to Restore Employment Act (kurz: HIRE Act) und die US-amerikanische Antwort auf die ...
Kliebisch, Christine, Witty, Magdalena
core
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
The FATCA Law: An Exception to the General Principles of Law
مجلة القانون، المجتمع والسلطةFor a long time, fiscal cooperation between states, as a tool to combat international tax fraud and evasion, was primarily based on bilateral or multilateral agreements.
Nassima Yelles Chaouche
doaj +1 more source
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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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
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
doaj +1 more source
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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