Results 31 to 40 of about 784 (132)

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

FATCA - Practical Implementation in the Czech Republic

, 2017
Práce se zabývá mezinárodní výměnou informací o finančních účtech mezi Českou republikou a Spojenými státy americkými pro daňové účely, známou pod názvem FATCA - Foreign Account Tax Compliance Act.
Hanáček, Tomáš
core   +1 more source

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

RAZMJENA INFORMACIJA U POREZNIM STVARIMA: ANALIZA HRVATSKOGA NORMATIVNOG OKVIRA U SVJETLU ZAHTJEVA FATCA-E

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
doaj  

FATCA and CRS compliance.

, 2020
The LexisNexis guide to FATCA and CRS compliance (LGFATC) provides a framework for meaningful interactions among enterprise stakeholders, and between the FATCA Compliance Officer and the FATCA advisors/vendors.
Munro, Robert John,, Byrnes, William H.,
core  

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  

FATCA and CRS compliance - index.

, 2020
The LexisNexis guide to FATCA and CRS compliance (LGFATC) provides a framework for meaningful interactions among enterprise stakeholders, and between the FATCA Compliance Officer and the FATCA advisors/vendors.
Munro, Robert John,, Byrnes, William H.,
core  

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

Guide to FATCA and CRS Compliance

, 2012
The LexisNexis Guide to FATCA and CRS Compliance (LGFATC) provides a framework for meaningful interactions among enterprise stakeholders, and between the FATCA Compliance Officer and the FATCA advisors/vendors.
Byrnes, William, Munro, Robert J.
core   +1 more source

FATCA - Practical Implementation in the Czech Republic

, 2015
This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act.
Hanáček, Tomáš
core