The Resource Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
Resource Information
The item Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1) 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 Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1) 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
- Description of the Common reporting Standard formulated by the OECD in the context of the automatic exchange of information and FATCA. The second part deals with the information obligations and due diligence aspects under the EU Mutual Assistance Directive
- Language
- eng
- Label
- Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
- Title
- Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
- Language
- eng
- Summary
- Description of the Common reporting Standard formulated by the OECD in the context of the automatic exchange of information and FATCA. The second part deals with the information obligations and due diligence aspects under the EU Mutual Assistance Directive
- Citation source
- In: Revue Générale de Fiscalité. - Waterloo. - Vol. 46 (2015), no. 2 ; p. 11-20
- http://library.link/vocab/creatorName
-
- Hermand, O
- Delacroix, P
- Martin, S. (Stéphane)
- Geographic coverage
-
- European Union
- Europe
- Language note
- French
- http://library.link/vocab/subjectName
-
- OECD
- Common Reporting Standard
- exchange of information
- FATCA
- mutual assistance
- due diligence
- reporting requirements
- Label
- Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
- Label
- Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
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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/Le-Common-Reporting-Standard-de-LOCDE-partie/16y1mZiP_kc/" 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/Le-Common-Reporting-Standard-de-LOCDE-partie/16y1mZiP_kc/">Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)</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/Le-Common-Reporting-Standard-de-LOCDE-partie/16y1mZiP_kc/" 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/Le-Common-Reporting-Standard-de-LOCDE-partie/16y1mZiP_kc/">Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)</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>