FATCA ja suomalaisten finanssilaitosten velvollisuudet [PDF]
, 2015 Automaattinen tietojenvaihto on yksi tehokkaimmista keinoista veronkierron torjuntaan. Termillä tarkoitetaan tiettyjen, esimerkiksi sopimuksessa tai direktiivissä yksilöityjen tietojen vuosittaista, massaluonteista ja ilman erillistä pyyntöä tai ...
Äijö, Anni
core
FATCA Legislation and its Application at International and EU Level
, 2018 This study commissioned by the European Parliament’s Policy Department for Citizens’ Rights and Constitutional Affairs at the request of the PETI Committee, analyzes FATCA legislation and its application at international and EU level: it first provides a
garbarino
core
Impact and contingencies of information privacy act on banking industry for undertaking FATCA
, 2014 碩士國內個人資料保護法已於2012年10月1日實施，對我國金融業影響甚鉅；適逢2013年美國FATCA法案實施，亦對我國金融業有相當之衝擊。如何兼顧FATCA與國內法令遵循，為金融機構不可輕忽之議題。 本研究採取文獻分析法及比較法進行研究，探討個人資料保護與FATCA之概念、原則與具體內容，另根據其中FATCA法案來檢視我國現行個人資料保護之重要法令規範，探討FATCA法案可能對我國金融業造成的衝擊與所能採取之因應措施。 研究結果發現，FATCA法案實施後會對我國造成：一、違反個人資料保護法；二 ...
簡荷書; Chien, Ho-Shu
core
ANALISIS COST AND BENEFIT KEMUNGKINAN PENERAPAN FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) DI INDONESIA [PDF]
, 2013 ANALISIS COST AND BENEFIT KEMUNGKINAN PENERAPAN FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) DI INDONESIA
AYU PUSPITASARI, DYAH, Sukendar W., Heri
core
Differences between the common reporting standard (crs) and the foreign account tax compliance act (fatca). [PDF]
, 2018 This master thesis “Differences between Common Reporting Standard and Foreign Account Tax Compliance Act” provides analysis of newly introduced instruments regarding automatic exchange of information related to financial accounts, both in Lithuania and ...
Tranizaitė, Ernesta,
core
The Future Of FATCA: Concerns And Issues [PDF]
, 2018 While tax evasion is an enormous problem, FATCA is not a solution to the problem. FATCA was primarily created to deal with the weaknesses of the QI system but it has turned out to be a case of overregulation that infringes upon the rights of Americans ...
Paul, John
core +1 more source
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
doaj +1 more source
PENGATURAN FOREIGN ACCOUNT TAX COMPLIANCE ACT (FATCA) TERHADAP PRINSIP KERAHASIAAN BANK DI INDONESIA [PDF]
, 2016 Pengaturan Foreign Account Tax Compliance Act (FATCA) dalam perjanjian Intergovernmental Agreement (IGA) antara Pemerintah Indonesia dengan Pemerintah Amerika Serikat yang dikaitkan dengan prinsip rahasia bank di Indonesia.
AKHYAR, IRFAN
core
Show Me the Money: Understanding FATCA- U.S. & CARICOM Relations
, 2019 This study explores the provisions of the United States Internal Revenue Services’ Foreign Account Tax Compliance Act (FATCA) and its demands to increase disclosure and transparency pertaining to the financial data of foreign account holders who are ...
Hall, Jeffery
core
The new international tax regime: analysis from a power-basis perspective. [PDF]
SN Bus Econ, 2021 Matsuoka A.
europepmc +1 more source