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Author: Xavier Oberson
Publisher: Edward Elgar Publishing
Published: 2015-05-29
Total Pages: 281
ISBN-13: 1784714720
DOWNLOAD EBOOKFollowing 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
Author: Xavier Oberson
Publisher: Edward Elgar Publishing
Published:
Total Pages: 352
ISBN-13: 1786434733
DOWNLOAD EBOOKThe 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.
Author: OECD
Publisher: OECD Publishing
Published: 2017-03-27
Total Pages: 326
ISBN-13: 9264267999
DOWNLOAD EBOOKThis 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.
Author: Sebastian Beer
Publisher: International Monetary Fund
Published: 2019-12-20
Total Pages: 32
ISBN-13: 1513525042
DOWNLOAD EBOOKWe 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.
Author: OECD
Publisher: OECD Publishing
Published: 2023-06-08
Total Pages: 139
ISBN-13: 9264893954
DOWNLOAD EBOOKSince the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken.
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters
Publisher:
Published: 1998
Total Pages: 132
ISBN-13:
DOWNLOAD EBOOKReport of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Author: OECD
Publisher: OECD Publishing
Published: 2011-06-07
Total Pages: 111
ISBN-13: 9264115064
DOWNLOAD EBOOKThis publication reviews the quality of the United States' legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.
Author: OECD
Publisher: OECD Publishing
Published: 2011-01-27
Total Pages: 72
ISBN-13: 9264096930
DOWNLOAD EBOOKThis publication reviews the quality of Trinidad and Tobago’s legal and regulatory framework for the exchange of information for tax purposes.
Author: OECD
Publisher: OECD Publishing
Published: 2020-04-06
Total Pages: 118
ISBN-13: 9264746234
DOWNLOAD EBOOKThis report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.
Author: A. C. M. Schenk-Geers
Publisher: Kluwer Law International
Published: 2009
Total Pages: 0
ISBN-13: 9789041131423
DOWNLOAD EBOOKThis book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.
