Results 51 to 60 of about 569 (137)

FATCA ja suomalaisten finanssilaitosten velvollisuudet

, 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
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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
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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
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Considering Citizenship Taxation : In Defense of FATCA

, 2023
Inspired by Ruth Mason’s recent article, Citizenship Taxation, which reaches a general conclusion against citizenship taxation, this Article also questions citizen taxation under the same normative framework, but with a particular focus on efficiency and
Kim, Young Ran (Christine)
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"FATCA" and its projection into the Czech legal system [PDF]

, 2015
Resume in English Name of the thesis: "FATCA" and its projection into the Czech legal system Foreign Account Tax Compliance Act (alias FATCA), the law of the United States, is currently being much discussed topic not even in the Czech Republic, but ...
Vardanová, Magda
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The Impact of FATCA on Icelandic financial institutions

, 2014
Ritgerðin er lokuð til 2020Markmið þessarar ritgerðar er að varpa ljósi á hvað íslensk fjármálafyrirtæki þurfa að gera til þess að innleiða verklag vegna nýrrar bandarískrar skattalöggjafar að nafni FATCA. Í rannsókn þessari er reynt að svara hvaða áhrif
Hörður Jens Guðmundsson 1981-
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L’extraterritorialité du FATCA et le problème des "Américains Accidentels"

, 2017
International audienceAs a result of several tax evasion scandals, the US Congress enacted in 2010 the Foreign Account Tax Compliance Act (FATCA), an extraterritorial statute imposing on all foreign financial institutions (FFIs) the obligation to report ...
Bismuth, Régis
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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

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

, 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
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Draft law FATCA and CRS research and analysis

, 2015
Izvairīšanās no nodokļu nemaksāšanas un „caurumu” meklēšana likumdošanā, kļūst par lielu problēmu valstu nodokļu institūcijām. Mūsdienās ar tehnoloģiju palīdzību visu var izdarīt attālināti, un tāpat arī pārvest lielus naudas līdzekļus uz „nodokļu ...
Stavro, Einārs
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