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:
Income tax > Foreign income.
Tax administration and procedure.
Double taxation.
Impôt sur le revenu > Revenus étrangers.
Impôt > Administration et procédure.
Double imposition.
Double taxation
Income tax > Foreign income
Tax administration and procedure
Acceso en línea:Texto completo
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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