The revolution in automatic exchange of information : how is the information used and what are the effects?
Resource Information
The work The revolution in automatic exchange of information : how is the information used and what are the effects? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
The revolution in automatic exchange of information : how is the information used and what are the effects?
Resource Information
The work The revolution in automatic exchange of information : how is the information used and what are the effects? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The revolution in automatic exchange of information : how is the information used and what are the effects?
- Language
- eng
- Summary
- The effect of automatic exchange of information standards on cross-border tax evasion has attracted only limited attention from academics. This article responds to this by analysing how the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA) affect tax evasion and, therefore, states and taxpayers
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 12 ; p. 688-696
- Geographic coverage
-
- European Union
- International
- Language note
- English
Context
Context of The revolution in automatic exchange of information : how is the information used and what are the effects?Work of
No resources found
No enriched resources found
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/1eUasJSS-8E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/1eUasJSS-8E/">The revolution in automatic exchange of information : how is the information used and what are the effects?</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work The revolution in automatic exchange of information : how is the information used and what are the effects?
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/1eUasJSS-8E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/1eUasJSS-8E/">The revolution in automatic exchange of information : how is the information used and what are the effects?</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>