The Resource Diferentes enfoques para el intercambio automático de información

Diferentes enfoques para el intercambio automático de información

Label
Diferentes enfoques para el intercambio automático de información
Title
Diferentes enfoques para el intercambio automático de información
Creator
Subject
Language
eng
Summary
The saving income is probably the economic factor with greater mobility between States. The opacity and lack of exchange of information across the years has prevented any control and appropriate taxation by the relevant tax authorities. Therefore, this article reviews the strategies of the OECD and the EU for tackling tax evasion on such income, focusing their success on the cooperation between States in obtaining tax information and by finishing with the bank secrecy as a limitation on the interchange of information. Alongside the strategies of both the OECD and the EU bilateral and unilateral agreements have been emerging that could collapse with the foregoing, such as FATCA and Rubik agreements. Both are briefly analysed in this article
Citation source
In: Quincena fiscal. - Cizur Menor. - (2013),
Geographic coverage
North America
Language note
Spanish
Label
Diferentes enfoques para el intercambio automático de información
Instantiates
Publication
Label
Diferentes enfoques para el intercambio automático de información
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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