Tax Transparency and Corporate Tax Avoidance [PDF]
, 2017 This analysis will look into the emerging global trend for increased tax transparency from large businesses and corporations. Tax transparency has been a growing topic globally and there has been some recent progress in several countries.
Witkiewicz, Taylor
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La información automática de cuentas financieras: nuevos retos de la asistencia mutua en la Ley General Tributaria [PDF]
, 2016 Las nuevas tendencias internacionales relativas al fortalecimiento del intercambio automático de información con trascendencia tributaria se han trasladado a la legislación interna en la última reforma de la Ley General Tributaria.
Martínez Giner, Luis Alfonso
core
Pathologies in International Policy Transfer:The Case of the OECD Tax Transparency Initiative [PDF]
, 2013 The importance of international organizations to the development and diffusion of international policy norms is widely recognized but is increasingly tempered by an appreciation of the pathologies of policy transfer.
Barnett M. +22 more
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Взаємодія банківської системи та податкового права: сучасні виклики і правове регулювання в Україні
Аналітично-порівняльне правознавствоСтаття присвячена комплексному дослідженню правової природи взаємодії банківської системи та податкового права в Україні з урахуванням аналізу сучасних викликів й особливостей правового регулювання. З’ясовано особливості банків у ролі податкових агентів,
K. V. Tatarinova, T. A. Kobzeva
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The US Foreign Accounts Tax Compliance Act (FATCA) and interaction with G20 initiatives: a quick guide [PDF]
This guide provides a selection of information sources about the Foreign Account Tax Compliance Act, an American law developed to reduce offshore tax evasion which has implications for Australia.
Bernard Pulle, Hannah Gobbett
core
Tax Havens: International Tax Avoidance and Evasion [PDF]
, 2015 Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations
Gravelle, Jane G
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FATCA from the European Union perspective
Journal of Governance and Regulation, 2013 The Foreign Account Tax Compliance Act requires foreign financial institutions to report to the US Internal Revenue Service the information about financial accounts held by US taxpayers, or by foreign entities in which US taxpayers hold a substantial ownership interest. This aim of FATCA, which is to increase the ability of the American tax authorities
openaire +1 more source
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source
The problem of mounting income inequalities in the world vis-a-vis the phenomenon of harmful tax competition. The ICIJ tracking down the greatest financial scandals of the 21st century [PDF]
, 2016 In May 2016, over 350 economists from thirty states signed a letter to global political leaders and the G-7 in particular, warning that tax havens are socially unfair and have no economic justification whatsoever.
Walkowski, Maciej
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Nuevo intercambio de información tributaria versus medidas tributarias de efecto equivalente [PDF]
, 2014 El presente trabajo tiene por objeto la presentación del informe nacional que los profesores Luis A. Martínez Giner, Saturnina Moreno González y Patricia Lampreave Márquez han realizado para el próximo congreso de la Asociación Europea de Profesores de ...
Lampreave Márquez, Patricia +2 more
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