Cargando…

G.A.T.C.A. : a practical guide to global anti-tax evasion frameworks /

This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insig...

Descripción completa

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: McGill, Ross, 1955- (Autor), Haye, Christopher A. (Autor), Lipo, Stuart (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Cham, Switzerland : Palgrave Macmillan, [2017]
Colección:Global financial markets (Houndmills, Basingstoke, England)
Temas:
Acceso en línea:Texto completo

MARC

LEADER 00000cam a2200000 i 4500
001 EBOOKCENTRAL_on1008868224
003 OCoLC
005 20240329122006.0
006 m o d
007 cr cnu|||unuuu
008 171101t20172017sz a ob 001 0 eng d
040 |a N$T  |b eng  |e rda  |e pn  |c N$T  |d N$T  |d YDX  |d OCLCA  |d FIE  |d UAB  |d OCLCF  |d IOG  |d EBLCP  |d JG0  |d OKU  |d SNK  |d MERER  |d OCL  |d U3W  |d CAUOI  |d OCLCQ  |d KSU  |d VLB  |d ESU  |d WYU  |d LVT  |d UKMGB  |d BRX  |d UKAHL  |d GW5XE  |d OCLCQ  |d OCLCO  |d ERF  |d OCLCQ  |d SRU  |d TXQ  |d OCLCO  |d OCLCQ  |d OCLCO  |d COM  |d OCLCQ  |d COO  |d OCLCQ  |d OCLCO  |d OCLCL 
015 |a GBB7K0900  |2 bnb 
016 7 |a 018568564  |2 Uk 
019 |a 1008977233  |a 1016344471 
020 |a 9783319617831  |q (electronic bk.) 
020 |a 3319617834  |q (electronic bk.) 
020 |z 9783319617824 
020 |z 3319617826 
024 7 |a 10.1007/978-3-319-61783-1  |2 doi 
029 1 |a AU@  |b 000061057116 
029 1 |a UKMGB  |b 018568564 
035 |a (OCoLC)1008868224  |z (OCoLC)1008977233  |z (OCoLC)1016344471 
037 |a com.springer.onix.9783319617831  |b Springer Nature 
043 |a n-us--- 
050 4 |a K4550  |b .M395 2017 
050 4 |a HV6341 
072 7 |a SOC  |x 004000  |2 bisacsh 
082 0 4 |a 364.168  |2 23 
049 |a UAMI 
100 1 |a McGill, Ross,  |d 1955-  |e author.  |1 https://id.oclc.org/worldcat/entity/E39PCjBqdvkKqXG7jtMDWQKJ9P 
245 1 0 |a G.A.T.C.A. :  |b a practical guide to global anti-tax evasion frameworks /  |c Ross K. McGill, Christopher A. Haye, Stuart Lipo. 
246 3 |a GATCA 
246 3 |a Global account tax compliance activities 
264 1 |a Cham, Switzerland :  |b Palgrave Macmillan,  |c [2017] 
264 4 |c ©2017 
300 |a 1 online resource (xix, 291 pages) :  |b illustrations 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
347 |a text file 
347 |b PDF 
490 1 |a Global financial markets 
504 |a Includes bibliographical references and index. 
505 0 |a Background and principles. Introduction ; Moral outrage and righteous indignation ; Background and principles -- US Foreign Account Tax Compliance Act (FATCA). Introduction to FATCA ; Principles of FATCA ; Identification and documentation ; Simplifying FATCA ; FATCA withholding ; Reporting -- OECD automatic exchange of information (AEoI). Introduction to AEoI and CRS ; Principles of AEoI-CRS ; The Common reporting standard ; Automatic exchange of information ; Operational issues of AEoI -- OECD base erosion and profit shifting. Introduction to BEPS ; BEPS actions part 1 ; BEPS actions part 2 ; Impacts of BEPS -- The global overview. Introduction ; Cyber risk ; Challenges of GATCA ; Conclusions. 
520 |a This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.--  |c Provided by publisher. 
588 0 |a Print version record. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
610 1 0 |a United States.  |t Foreign Account Tax Compliance Act. 
630 0 7 |a Foreign Account Tax Compliance Act (United States)  |2 fast 
650 0 |a Tax evasion (International law) 
650 0 |a International business enterprises  |x Taxation  |x Law and legislation. 
650 0 |a Tax administration and procedure  |x International cooperation. 
650 0 |a Tax evasion. 
650 0 |a Tax evasion  |x Prevention. 
650 6 |a Fraude fiscale (Droit international) 
650 6 |a Impôt  |x Administration et procédure  |x Coopération internationale. 
650 6 |a Fraude fiscale. 
650 7 |a SOCIAL SCIENCE  |x Criminology.  |2 bisacsh 
650 7 |a International business enterprises  |x Taxation  |x Law and legislation  |2 fast 
650 7 |a Tax administration and procedure  |x International cooperation  |2 fast 
650 7 |a Tax evasion  |2 fast 
650 7 |a Tax evasion (International law)  |2 fast 
650 7 |a Tax evasion  |x Prevention  |2 fast 
700 1 |a Haye, Christopher A.,  |e author. 
700 1 |a Lipo, Stuart,  |e author. 
758 |i has work:  |a G.A.T.C.A (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCGfHjh49gQXm48HDvFhDtq  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a McGill, Ross, 1955-  |t G.A.T.C.A.  |d Cham, Switzerland : Palgrave Macmillan, [2017]  |z 9783319617824  |w (DLC) 2017947722  |w (OCoLC)988292472 
830 0 |a Global financial markets (Houndmills, Basingstoke, England) 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=5115915  |z Texto completo 
938 |a Askews and Holts Library Services  |b ASKH  |n AH33511639 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL5115915 
938 |a EBSCOhost  |b EBSC  |n 1623534 
938 |a YBP Library Services  |b YANK  |n 14948047 
994 |a 92  |b IZTAP