Public Sector Economics, 2017 Today’s global economic environment is characterized by the high mobility of capital and labour across national borders. Against the backdrop of a legal framework governing taxation of cross-border income, this may lead to double taxation on the one hand,
Stjepan Gadzo, Irena Klemencic
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Kerjasma Indoensia Dan Amerika Serikat Terkait Penerapan Foreign Account Tax Compliance Act (Fatca) [PDF]
, 2015 This Research describes is an International study that examines the political economy of the US policy-related tax rules known as the Foreign Account Tax Compliance Act (FATCA) and how the cooperation between Indonesia and the United States in ...
Kasmi, N. (Nurita) +1 more
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Investing in times of austerity [PDF]
, 2015 European Member States that have signed the treaties on fiscal consolidation are now experiencing difficulties to finance infrastructure and social services.
Roels, Frank
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The power politics of international tax cooperation : why Luxembourg and Austria accepted automatic exchange of information on foreign account holders' interest income [PDF]
, 2014 Theories of tax competition predict that small countries competing with large countries benefit, as they find it relatively easy to substitute revenue lost in a tax cut with revenue gained from incoming foreign tax base.
HAKELBERG, Lukas
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Zbornik Pravnog Fakulteta Sveučilišta u Rijeci, 2016 Jedno od najaktualnijih pitanja u svijetu poreza 21. stoljeća nastanak je i razvoj novih modela međudržavne administrativne suradnje u poreznim stvarima. Naime, paralelno s izbijanjem svjetske financijske krize 2008.
Stjepan Gadžo, Marko Meštrović
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Derecho PUCP, 2014 Las autoridades tributarias dependen cada vez más de la cooperación con sus contrapartes extranjeras para administrar más eficazmente sus leyes tributarias nacionales.
Miguel Eduardo Pecho Trigueros
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Capital\u27s Offense: Law\u27s Entrenchment of Inequality [PDF]
, 2014 Reviewing Thomas Piketty, Capital in the Twenty-First Century (Harvard University Press, 2014) Piketty’s Capital in the Twenty-First Century is a rare scholarly achievement.
Pasquale, Frank A.
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Anonymous Withholding Agreements and the Future of International cooperation in Taxing Foreign Financial Accounts : Testimony before the Finance Committee of the German Bundestag, September 24, 2012 (Statement by Associate Professor Itai Grinberg, Geo. U. L. Center) [PDF]
, 2012 Chairwoman Reinemund and members of the Finance Committee, this testimony will make three key points: • Automatic information exchange is superior to anonymous withholding for the purpose of combating tax evasion involving the use of foreign financial ...
Grinberg, Itai
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ЕЛЕКТРОННІ СЕРВІСИ ПОДАТКОВОЇ АДМІНІСТРАЦІЇ ЯК ЧИННИК ПРОЗОРОСТІ ТА ДОВІРИ БІЗНЕСУ
Економіка та суспільствоУ статті досліджено сучасний стан і тенденції розвитку електронних сервісів податкової адміністрації України у 2022–2025 роках як ключового чинника прозорості фіскальної системи та зміцнення довіри бізнесу.
Андрій Тимошенко
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The Panama Papers and the International Battle Against Tax Havens: Lessons for the EU [PDF]
, 2016 The collaborative publication of the Panama Papers in the first week of April revealed in an unprecdented level tax evasion via the Panamanian lawyer’s office Mossack Fonseca - this article examines lessons for the ...
Lips, Wouter, Vermeiren, Mattias
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