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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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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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
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
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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
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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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