The revolution in automatic exchange of information : how is the information used and what are the effects?
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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.
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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.
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- 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
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- European Union
- International
- Language note
- English
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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/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>
