International Exchange Of Information In Tax Matters
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| Author | : Xavier Oberson |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 281 |
| Release | : 2015-05-29 |
| Genre | : Law |
| ISBN | : 1784714720 |
Download International Exchange of Information in Tax Matters Book in PDF, Epub and Kindle
Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developmen
| Author | : Xavier Oberson |
| Publisher | : Edward Elgar Publishing |
| Total Pages | : 352 |
| Release | : |
| Genre | : Disclosure of information |
| ISBN | : 1786434733 |
Download International Exchange of Information in Tax Matters Book in PDF, Epub and Kindle
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 326 |
| Release | : 2017-03-27 |
| Genre | : |
| ISBN | : 9264267999 |
Download Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition Book in PDF, Epub and Kindle
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
| Author | : Sebastian Beer |
| Publisher | : International Monetary Fund |
| Total Pages | : 32 |
| Release | : 2019-12-20 |
| Genre | : Business & Economics |
| ISBN | : 1513525042 |
Download Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion Book in PDF, Epub and Kindle
We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than 200 counterparty jurisdictions, we find that recent automatic exchange of information frameworks reduced foreign-owned deposits in offshore jurisdictions by an average of 25 percent. This effect is statistically significant and, as expected, much larger than the effect of information exchange upon request, which is not significant. Furthermore, to test the sensitivity of our findings, we estimate countries’ offshore status and the impact of information exchange simultaneously using a finite mixture model. The results confirm that automatic (and not upon request) exchange of information impacts cross-border deposits in offshore jurisdictions, which are characterized by low income tax rates and strong financial secrecy.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 139 |
| Release | : 2023-06-08 |
| Genre | : |
| ISBN | : 9264893954 |
Download International Standards for Automatic Exchange of Information in Tax Matters Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard Book in PDF, Epub and Kindle
Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken.
| Author | : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters |
| Publisher | : |
| Total Pages | : 132 |
| Release | : 1998 |
| Genre | : Law |
| ISBN | : |
Download International Cooperation in Tax Matters Book in PDF, Epub and Kindle
Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 111 |
| Release | : 2011-06-07 |
| Genre | : |
| ISBN | : 9264115064 |
Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United States 2011 Combined: Phase 1 + Phase 2 Book in PDF, Epub and Kindle
This publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
| Author | : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters |
| Publisher | : New York : Department of International Economic and Social Affairs, United Nations |
| Total Pages | : 152 |
| Release | : 1987 |
| Genre | : Law |
| ISBN | : |
Download International Co-operation in Tax Matters Book in PDF, Epub and Kindle
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 72 |
| Release | : 2011-01-27 |
| Genre | : |
| ISBN | : 9264096930 |
Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Trinidad and Tobago 2011 Phase 1: Legal and Regulatory Framework Book in PDF, Epub and Kindle
This publication reviews the quality of Trinidad and Tobago’s legal and regulatory framework for the exchange of information for tax purposes.
| Author | : A. C. M. Schenk-Geers |
| Publisher | : Kluwer Law International |
| Total Pages | : 0 |
| Release | : 2009 |
| Genre | : Confidential communications |
| ISBN | : 9789041131423 |
Download International Exchange of Information and the Protection of Taxpayers Book in PDF, Epub and Kindle
This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.
