International Information Exchange
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Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-03-27
Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-27 with categories.
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.
International Exchange Of Information In Tax Matters
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Author : Xavier Oberson
language : en
Publisher: Edward Elgar Publishing
Release Date :
International Exchange Of Information In Tax Matters written by Xavier Oberson and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on with Disclosure of information categories.
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.
Effective International Information Exchange As A Key Element Of Modern Tax Systems
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Author : Stjepan Gadzo
language : en
Publisher:
Release Date : 2017
Effective International Information Exchange As A Key Element Of Modern Tax Systems written by Stjepan Gadzo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
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, as well as provide opportunities for tax evasion and tax avoidance on the other. It is well-established that a prerequisite for effective taxation of foreign-sourced income earned by "domestic taxpayers" (i.e. tax residents) is the system of administrative co-operation across national boundaries, mainly in the form of exchange of tax-relevant information between tax authorities. Since the lack of information-exchange mechanisms is linked with tax havens and the proliferation of “harmful tax practices”, the OECD put the issue high on the global political agenda as early as 1998. Further developments strengthened the importance of the exchange of information, leading to the so-called "big bang" of 2009, i.e. to a significant increase in the number of concluded tax information exchange agreements, caused by the growing concern about international tax evasion and avoidance in the post-crisis period.Nowadays the so-called automatic exchange of information (AEOI) between tax authorities has emerged as a new global standard. This is mostly due to the development of specific national and international models, aimed at enhancing inter-governmental cooperation in fighting offshore tax evasion. In this regard special attention should be drawn to the 2014 release of the OECD's Common Reporting Standard (CRS), which is based on the idea that banks and other financial institutions should play a crucial role in providing information on taxpayer's income and assets to tax authorities around the globe. The aim of this paper is to explore some of the most important implications of the adoption of the CRS as a global AEOI model. While there are marked advantages of the new standard - mainly related to its potential in curbing large-scale offshore tax evasion - some important concerns arise as to its implementation on a global level. Particular attention will be paid to the issue of coordination of the CRS with the other information exchange models (e.g. FATCA) and to the problem of protecting taxpayers' rights and information.
International Exchange Of Information In Tax Matters
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Author : Xavier Oberson
language : en
Publisher: Edward Elgar Publishing
Release Date : 2015-05-29
International Exchange Of Information In Tax Matters written by Xavier Oberson and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-29 with Law categories.
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
A Practitioners Guide To International Automatic Tax Information Exchange Regimes
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Author : Harriet Brown
language : en
Publisher:
Release Date : 2021-09
A Practitioners Guide To International Automatic Tax Information Exchange Regimes written by Harriet Brown and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-09 with categories.
The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
Hidden Treasure The Impact Of Automatic Exchange Of Information On Cross Border Tax Evasion
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Author : Sebastian Beer
language : en
Publisher: International Monetary Fund
Release Date : 2019-12-20
Hidden Treasure The Impact Of Automatic Exchange Of Information On Cross Border Tax Evasion written by Sebastian Beer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-12-20 with Business & Economics categories.
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.
International Tax Evasion In The Global Information Age
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Author : David S. Kerzner
language : en
Publisher: Springer
Release Date : 2016-11-21
International Tax Evasion In The Global Information Age written by David S. Kerzner and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-11-21 with Business & Economics categories.
This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Chile 2012 Phase 1 Legal And Regulatory Framework
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2012-04-05
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Chile 2012 Phase 1 Legal And Regulatory Framework written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-04-05 with categories.
This report examines Chile's legal and regulatory framework for the exchange of tax information.
Automatic Exchange Of Information Handbook
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Author : John Hiddleston
language : en
Publisher: Bloomsbury Publishing
Release Date : 2021-03-19
Automatic Exchange Of Information Handbook written by John Hiddleston and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-03-19 with Business & Economics categories.
Automatic Exchange of Information Handbook is a practical guide to the automatic exchange of information rules legislation within the UK. Covering the requirements of the OECD Common Reporting Standard (CRS), and the US Foreign Account Tax Compliance Act (FATCA) on financial institutions, this title helps to explain: - What the key jargon means - How to work out the status of an organisation under these rules (the definition of financial institutions may include professional firms, charities and trusts) - The potential penalties and other risks of non-compliance and how to minimise those risks - How to achieve compliance, including: - How to carry out the required due diligence - How to make a report The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, and more, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties. Key points are clearly highlighted throughout for easy references and flowcharts are included to support some areas of commentary. This title is essential for tax advisers, accountants, tax lawyers, financial advisers and students studying for international tax qualifications. It will also be relevant for finance and management teams in organisations which fall under these rules in practice.
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Belgium 2011 Phase 1 Legal And Regulatory Framework
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-04-14
Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Belgium 2011 Phase 1 Legal And Regulatory Framework written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-04-14 with categories.
This publication reviews the quality of Belgium’s legal and regulatory framework for the exchange of information for tax purposes.