The Resource Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point

Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point

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Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point
Title
Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point
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Language
eng
Summary
This article describes the most recent trends in the field of the international exchange of tax information and also pretends to guess whether the initiatives taken have lead to a more neutral, fair and homogenous global tax system. In particular it analyses the current OECD policy on international exchange of tax information, made under request and the recent international provisions setting up new mechanisms of automatic exchange of that information, either unilateral or bilateral. It also focuses on the new US Foreign Account Tax Compliance Act (FATCA), the subsequent Joint Statement made by the US Treasury and five European Countries and whether it represents an inflection point in the US and world policies of international exchange of tax information
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
Language note
English
Label
Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point
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Publication
Label
Towards an automatic but asymmetric exchange of tax information : the US Foreign Account Tax Compliance Act (FATCA) as inflection point
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