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...

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Bibliographic Details
Call Number:Libro Electrónico
Main Authors: McGill, Ross, 1955- (Author), Haye, Christopher A. (Author), Lipo, Stuart (Author)
Format: Electronic eBook
Language:Inglés
Published: Cham, Switzerland : Palgrave Macmillan, [2017]
Series:Global financial markets (Houndmills, Basingstoke, England)
Subjects:
United States. > Foreign Account Tax Compliance Act.
Foreign Account Tax Compliance Act (United States)
Tax evasion (International law)
International business enterprises > Taxation > Law and legislation.
Tax administration and procedure > International cooperation.
Tax evasion.
Tax evasion > Prevention.
Fraude fiscale (Droit international)
Impôt > Administration et procédure > Coopération internationale.
Fraude fiscale.
SOCIAL SCIENCE > Criminology.
International business enterprises > Taxation > Law and legislation
Tax administration and procedure > International cooperation
Tax evasion
Tax evasion > Prevention
Online Access:Texto completo
Table of Contents:
  • 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.

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