Results 31 to 40 of about 569 (137)

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

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

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

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  

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  

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  

ЕЛЕКТРОННІ СЕРВІСИ ПОДАТКОВОЇ АДМІНІСТРАЦІЇ ЯК ЧИННИК ПРОЗОРОСТІ ТА ДОВІРИ БІЗНЕСУ

Економіка та суспільство
У 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
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  

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