The Resource Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities

Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities

Label
Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities
Title
Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities
Creator
Subject
Language
eng
Summary
The automatic exchange of financial account information requires non-financial entities (NFE) to determine whether they qualify as an active NFE or a passive NFE. This determination is particularly important since the beneficial owners of a passive NFE could qualify as reportable persons. The authors analyse three different "active NFE"-classifications and their similar, but not completely identical, criteria as provided for by US FATCA, the OECD Common Reporting Standard and the Austrian Gemeinsamer Meldestandard-Gesetz (GMSG)
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 30 (2020), no. 2 ; p. 86-97
http://library.link/vocab/creatorName
  • Konrad, M
  • Schimek, A
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • automatic exchange of information
  • FATCA
  • Common Reporting Standard
  • disclosure
  • passive income
  • holding company
  • subsidiary company
Label
Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities
Instantiates
Publication
Label
Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities
Publication

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