The Resource The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective

The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective

Label
The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective
Title
The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective
Creator
Subject
Language
eng
Summary
Global initiatives to combat cross-border tax avoidance and evasion have focused upon ways in which revenue authorities can gather and share information to ascertain whether their residents are engaged in unacceptable tax practices. Two recent initiatives that address these issues from contrasting perspectives are the Organisation for Economic Co-operation and Development's revitalised Multilateral Convention for Mutual Administrative Assistance in Tax Matters, and the United States Government's controversial enactment of the Foreign Account Tax Compliance Act (FATCA). While there is an emerging literature examining each of these initiatives and their associated implications broadly, there is a dearth of analysis from an Australasian perspective. With both Australia and New Zealand recently ratifying their signing of the Multilateral Convention, and both countries negotiating an intergovernmental agreement under the FATCA, these two important "global" initiatives have implications for this part of the world
Citation source
In: Australian tax review. - Pyrmont. - Vol. 44 (2015), no. 2 ; p. 99-119
http://library.link/vocab/creatorName
Sawyer, A.J
Language note
English
http://library.link/vocab/subjectName
  • Mutual Administrative Assistance Convention
  • FATCA
  • IGA
Label
The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective
Instantiates
Publication
Label
The implications of the Multilateral Convention and the Foreign Account Tax Compliance Act : an Australasian perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...