Results 31 to 40 of about 760 (103)

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

EXCHANGE OF INFORMATION IN TAX MATTERS: THE ANALYSIS OF CROATIAN LEGAL FRAMEWORK IN LIGHT OF FATCA [PDF]

, 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.
Meštrović, Marko, Gadžo, Stjepan
core   +1 more source

Towards an International Code for administrative cooperation in tax matter and international tax governance

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
doaj   +1 more source

A GDPR-Compliant FATCA Structure?

A 2025 Belgian Data Protection Authority (DPA) decision and ensuing preliminary questions referred by the Belgian Market Court to the Court of Justice of the European Union (CJEU) highlights the tension between the General Data Protection Regulation ...
Hatfield, Michael
core   +2 more sources

Effective international information exchange as a key element of modern tax systems: promises and pitfalls of the OECD’s common reporting standard

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
doaj   +1 more source

人壽保險公司遵循FATCA之研究

, 2020
美國政府於2010年推出「外國帳戶稅收遵從法」(Foreign Account Tax Compliance Act, FATCA)後，要求其他國家之金融機構應簽署「外國金融機構協議」以遵循FATCA，若不簽署協議之金融機構，其特定美國來源所得將面臨被扣繳30%之稅款。 因國內大部分人壽保險公司均持有美國金融資產投資部位，為避免遭受懲罰性扣繳，因此大部分壽險公司均選擇簽署協議，遵循FATCA。由於FATCA對保險商品有特別定義，加上壽險公司實務上對於是否應將受益人納入身分辨識範圍之看法紛歧 ...
尹元聖
core  

Too Much Collateral Damage; FATCA: The Well-Intentioned, Yet Misguided and Unconstitutional, Tax Law [PDF]

, 2015
This paper will examine FATCA in five parts: beginning with an introduction in Part I, Part II will provide the pertinent background that gave rise to the law, Part III will present the essential elements of FATCA, Part IV will offer pertinent liberty ...
DeLap, Zac
core  

FATCA (Foreign Account Tax Compliance Act)

, 2012
Tato práce se zabývá problematikou FATCA (Foreign Account Tax Compliance Act), což je nový daňový zákon, který představily Spojené státy americké již v březnu 2010 s cílem zabránit daňovým únikům svých občanů. Cílem mé práce bylo definovat problematiku a
Lojíková, Andrea
core   +1 more source

El intercambio automático de información: hacia el nuevo estándar de transparencia fiscal internacional

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
doaj  

Maintaining Confidentiality in the Exchange of Information on Tax Matters in the Republic of Kazakhstan

Laws
In the era of global data exchange, banking secrecy is no longer absolute, becoming part of a more transparent tax administration system. International exchange of tax information has necessitated a legal analysis of issues related to tax secrecy and ...
Gulnara T. Nurbekova, Marco Greggi, Lyazat K. Tussupova   +2 more
doaj   +1 more source