Results 21 to 30 of about 784 (132)

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

Learning From 25 Years of Changes in Business Tax Policy

Public Budgeting &Finance, EarlyView.
Abstract This paper summarizes the significant changes to the taxation of business income in the United States over the last 25 years and how the resulting policy variation has helped inform research on business taxation. The survey of research on the topic covers investment incentives, international taxation, corporate financial policy, issues with ...
Jason DeBacker, Aerfate Haimiti
wiley   +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
doaj   +1 more source

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
doaj  

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, Michelle Hutchens, Anh V. Persson   +2 more
wiley   +1 more source

The FATCA Law: An Exception to the General Principles of Law

مجلة القانون، المجتمع والسلطة
For 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

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