The Resource Counting the costs of transparency compliance

Counting the costs of transparency compliance

Label
Counting the costs of transparency compliance
Title
Counting the costs of transparency compliance
Creator
Subject
Language
eng
Summary
The author explains the costs involved in implementing and adhering to new tax transparency compliance initiatives from the perspective of taxpayer and tax administration. The article is based on results from surveys focusing on the Foreign Account Tax Compliance Act (FATCA) and action 13 of the OECD BEPS program. The last part deals with the complexities of calculating these costs; whether they are justified by the benefits and how research can help realize a balance between the two
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
http://library.link/vocab/creatorName
Kuhn, S. (Stephan)
Language note
English
http://library.link/vocab/subjectName
  • BEPS Action Plan
  • compliance costs
  • transparency
  • FATCA
Label
Counting the costs of transparency compliance
Instantiates
Publication
Label
Counting the costs of transparency compliance
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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