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Taxation of foreign-source income of resident individuals : a structural enforcement through automatic exchange of tax information /

This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Urinov, Vokhid (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2019]
Colección:Doctoral series ; v. 49.
Temas:
Acceso en línea:Texto completo

MARC

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245 1 0 |a Taxation of foreign-source income of resident individuals :  |b a structural enforcement through automatic exchange of tax information /  |c Vokhid Urinov. 
260 |a Amsterdam, The Netherlands :  |b IBFD,  |c [2019] 
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490 1 |a IBFD Doctoral Series ;  |v v. 49 
505 0 |a Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgement -- Preface -- Abbreviations -- Chapter 1: Concept and Sources of Tax Information -- 1.1. Income tax systems and the concept of tax information -- 1.1.1. Income tax systems in the world -- 1.1.1.1. Citizenship as a benchmark for income taxation -- 1.1.1.2. Source of income as a benchmark for income taxation -- 1.1.1.3. Residence as a benchmark for income taxation -- 1.1.1.4. Income tax systems and international double taxation -- 1.1.1.5. Predominance of the residence-based income tax system 
505 8 |a 1.1.2. Concept and types of tax information -- 1.1.2.1. Information on the taxpayer's identity -- 1.1.2.2. Information on the taxpayer's residence -- 1.1.2.3. Information on income, ownership and beneficial ownership -- 1.1.2.4. Information on transfer prices -- 1.1.2.5. Information on the taxpayer's foreign tax status -- 1.2. Sources of tax information -- 1.2.1. Sources of tax information on domestic income -- 1.2.1.1. Self-assessment reports or tax returns -- 1.2.1.2. Third-party tax reporting and tax withholding -- 1.2.1.2.1. Third-party reporting -- 1.2.1.2.2. Third-party tax withholding 
505 8 |a 1.2.2. Sources of tax information on foreign income -- 1.2.2.1. Self-assessment reports -- 1.2.2.2. Third-party tax reporting and withholding (or absence thereof) -- 1.2.2.3. Tax whistle-blower reporting -- 1.2.2.4. Voluntary disclosure or tax amnesty programmes -- 1.2.3. Theoretical support for structural tax enforcement for foreign income -- 1.2.3.1. Implications of the existing regime -- 1.2.3.1.1. Revenue -- 1.2.3.1.2. Tax equity -- 1.2.3.1.3. Tax neutrality -- 1.2.3.2. Third-party tax reporting as a cornerstone of structural tax enforcement -- 1.2.4. Concluding remarks 
505 8 |a Chapter 2: Exchange of Tax Information under Double Taxation Treaties and Tax Information Exchange Agreements -- 2.1. Exchange of tax information under DTCs -- 2.1.1. Evolution of the tax information exchange frameworks under DTCs -- 2.1.1.1. The League of Nations' work on tax treaties and exchange of tax information -- 2.1.1.1.1. The League of Nations Model Bilateral Convention for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Taxes (1943 and 1946) -- 2.1.1.2. The OECD's work on tax treaties and exchange of tax information 
505 8 |a 2.1.1.2.1. The OECD Draft Double Taxation Convention on Income and Capital of 1963 -- 2.1.1.2.2. The OECD Model Double Taxation Convention on Income and Capital of 1977 -- 2.1.1.2.3. The UN Model Double Tax Convention of 1980 -- 2.1.1.2.4. The OECD Model Double Tax Convention of 2000 -- 2.1.1.2.5. The OECD Model Tax Convention of 2005 -- 2.1.1.2.6. The OECD Model Tax Convention of 2014 -- 2.1.2. Principles of tax information exchange under DTCs -- 2.1.2.1. Mandatory nature of information exchange -- 2.1.2.2. Foreseeable relevance of information -- 2.1.2.3. Reciprocity in information exchange 
520 |a This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Income tax  |x Foreign income. 
650 0 |a Tax administration and procedure. 
650 0 |a Double taxation. 
650 6 |a Impôt sur le revenu  |x Revenus étrangers. 
650 6 |a Impôt  |x Administration et procédure. 
650 6 |a Double imposition. 
650 7 |a Double taxation  |2 fast 
650 7 |a Income tax  |x Foreign income  |2 fast 
650 7 |a Tax administration and procedure  |2 fast 
758 |i has work:  |a Taxation of foreign-source income of resident individuals (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCGKVrcxTG3pcPQWj8BTY6C  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a Urinov, Vokhid.  |t Taxation of foreign-source income of resident individuals.  |d Amsterdam, The Netherlands : IBFD, [2019]  |z 9789087225759  |z 908722575X  |w (OCoLC)1128888358 
830 0 |a Doctoral series ;  |v v. 49. 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6176414  |z Texto completo 
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938 |a YBP Library Services  |b YANK  |n 300992246 
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