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The Resource FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar

FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar

Label
FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar
Title
FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar
Creator
Subject
Language
eng
Summary
FATCA and CRS: framework, legal regimes and supplementary legislation. Bilateral and multilateral mechanisms for the automatic exchange of information have been playing a key role in combating tax evasion and fraud at a global level. In this context, the Foreign Account Tax Compliance Act (FATCA) and the single global standard developed by the OECD, commonly known as the Common Reporting Standard (CRS), deserve a special mention. Not being able to stay out of this global movement, Portugal approved legislation establishing the legal discipline of the automatic exchange of information (AEoI) on financial accounts. Considering the diversity of international instruments that regulate this matter, as well as the extensive, dispersed and complex legislation currently in force, this book systematizes and compiles all the existing legislation on the subject
http://library.link/vocab/creatorName
  • Tavares, D. Pessoa
  • Domingues, R. Rabeca
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Portuguese
Literary form
non fiction
Series statement
Coletâneas de legislação
http://library.link/vocab/subjectName
  • FATCA
  • Common Reporting Standard
  • automatic exchange of information
  • accounting
  • general tax code
Label
FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar
Instantiates
Publication
Extent
490 p.
Isbn
9789724070889
Label
FATCA e CRS : enquadramento, regimes jurídicos e legislação complementar
Publication
Extent
490 p.
Isbn
9789724070889

Library Locations

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