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
Resource Information
The item Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- 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
- 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
- CRS
- 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
- Label
- Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Automatischer-Informationsaustausch-%C3%BCber/hJ2G35lbbXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Automatischer-Informationsaustausch-%C3%BCber/hJ2G35lbbXI/">Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Automatischer-Informationsaustausch-%C3%BCber/hJ2G35lbbXI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Automatischer-Informationsaustausch-%C3%BCber/hJ2G35lbbXI/">Automatischer Informationsaustausch über Finanzkonten - Abgrenzungsfragen zu aktiven und passiven Rechtsträgern = Automatic exchange of financial account information - active vs passive non-financial entities</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
