reporting requirements
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- "DAC7" : die neuen Meldepflichten für Betreiber von Plattformen
- "Substantial" light on indirect transfer provisions
- 1 Year later : FATCA reporting challenges and opportunities
- A digital single window
- A layman's guide to FATCA due diligence and reporting obligations
- A practitioner's guide to international tax information exchange regimes : DAC6, TIEAs, MDR, CRS, and FATCA
- AEOI reporting : a different compliance animal
- Accounting and reporting requirements of the Companies Acts
- Accounting principles for tax purposes
- Advances in taxation [2017]
- Alarming U.S. tax rules and information-reporting duties for foreign retirement plans : problems and solutions
- Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg
- Amtshilferichtlinie 6, Umsetzungsperspektive von Finanzdienstleistern und Meldepflicht für RETT-Blocker-Transaktionen?
- An investor's guide to Finnish reporting requirements and taxation
- Anschaffungsdatenübermittlung nach bilateralen Steuerabkommen - Lücke geschlossen! Erleichterung für Zahlstellen
- Applying new technologies and digital solutions in tax compliance
- Are foreign SPACs PFICs, and should investors or the IRS care?
- Are you ready?
- At a crossroads : mandatory disclosure under DAC-6 and EU primary law - part 2
- Auskunfts- und Mitwirkungspflichten bei Prüfungsmaßnahmen zu Kapitalabflussmeldungen : wann muss die Herkunft des abgeflossenen Kapitals offengelegt werden?
- Australia's stepped-up reporting requirements finally take effect
- Automating data flow : evolution of the compliance process
- Automatischer Austausch von Finanzinformationen mit Hongkong : Auswirkungen von BEPS und Ausnahmen von den Meldepflichten der Finanzinstitute im Stadtstaat
- Avoiding taxation and reporting requirements for hedge fund certificates in Germany
- BEPS primer : past, present, and future
- Banken als Hilfsintermediäre gemäß EU-Meldepflichtgesetz = Banks as auxiliary intermediaries according to the European Reporting Obligation Act
- Belgium : new reporting obligations
- Belgium bill on program law includes "Cayman tax"
- Bilanzierung bei Umgründungen : Teil 7a: Realteilung
- Business-friendly real-time reporting in the European Union : are we moving in the right direction?
- CFE input on extending EU DAC to cryptocurrencies and e-money
- CJEU - recent developments in direct taxation 2017
- Canada's draft foreign reporting requirements
- Canadian Appeals Court rejects compelling arguments against unnamed person requirement disclosure
- Canadian tax reporting obligations : let's be reasonable
- Ceny transferowe : 259 wyjaśnien i interpretacji
- Connecting offshore
- Country-by-country reporting : another step in global tax transparency
- Country-by-country reporting : identifying the elephant
- Court holds that pervasive ignorance is no defense to willful FBAR penalties : this and other lessons from Garrity
- DAC 6 - new EU tax disclosure rules : cause for concern?
- DAC 6: the UK's proposals for implementation
- DAC 7 : Meldepflichten digitaler Plattformbetreiber = DAC 7 : reporting obligations for digital platform operators
- DAC6 and some of its inconsistencies - a call to the legislature
- DAC6 and the challenges arising from its disclosure obligation
- DAC6 implementation in Germany
- DAC6 implementation in Sweden
- DAC6 und Verrechnungspreise : besteht eine Mitteilungspflicht gemäß Paragr. 138d Abs. 1 AO für den "Benchmark"-Steuerberater? Eine fallbasierte Untersuchung
- Danish implementation of DAC6
- Das BMF-Infoschreiben zur Anwendung des EU-Meldepflichtgesetzes - Segen oder Fluch? = The Austrian Federal Ministry of Finance's guidance on the application of DAC 6 - boon or bane?
- Das Country-by-Country Reporting und seine innerstaatliche Umsetzung : eine rechtliche und ökonomische Analyse
- Das EU-Meldepflichtgesetz zur Umsetzung der DAC 6 = The European Reporting Obligation Act implementing DAC 6
- Das Kennzeichen "Umwandlung von Einkünften" iSd DAC6
- Das finale BMF-Schreiben zu DAC6 : Hinweise und Klarstellungen im Überblick
- Deoffshorisierung in Russland : Folgerungen für internationale Steuerrechtsverhältnisse
- Der Konzern im Gesellschafts- und Steuerrecht : Handbuch für die Praxis
- Der persönliche Anwendungsbereich des EU-Meldepflichtgesetzes
- Developing a regulatory framework for the taxation of virtual currencies
- Die Anzeigepflicht für Steuergestaltungen als Herausforderung für Steuerpflichtige
- Die Legitimation der CSR-Richtlinie in ihren Auswirkungen auf die Unternehmensverfassung : mit rechtsvergleichenden Bezügen zum Vereinigten Königreich
- Die Mitteilungspflichten für grenzüberschreitende Steuergestaltungen - Überlegungen zu ausgewählten Kennzeichen
- Die Mitteilungspflichten für nationale und grenzüberschreitende Gestaltungen in Polen
- Die deutsche Umsetzung der "DAC6" : wesentliche meldespezifische Anwendungsfragen : Diskussion im Rahmen des User Group Treffens v. 16.3.2021
- Die deutsche Umsetzung der "DAC6" : wesentliche meldespezifische Anwendungsfragen : Diskussion im Rahmen des User Group Treffens v. 26.8.2020
- Die europäischen Mitteilungspflichten nach "DAC 6" : ausgewählte Praxisfälle bei Industrie- und Finanzunternehmen
- Die neue Meldepflicht für grenzüberschreitende Steuergestaltungen (Teil I)
- Die neue Meldepflicht für grenzüberschreitende Steuergestaltungen (Teil II)
- Die neue Meldepflicht für grenzüberschreitende Steuergestaltungen (Teil III)
- Disclosure of intercompany agreements under BEPS
- Domestic and regulatory treatment of ETFs - Australia
- Domestic and regulatory treatment of ETFs - Ireland
- Domestic and regulatory treatment of ETFs - United States
- E-Commerce : neue Mitteilungspflichten der Plattformbetreiber der Sharing und Gig Economy im Musterentwurf der OECD
- EU Mandatory Disclosure : crunch time for DAC 6 filings
- EU Whistle-blower Directive : taking taxpayers' rights seriously
- EU mandatory disclosure : how it compares to the Irish regime
- EU proposes tax reporting rules for intermediaries including tax advisors
- Economic substance in the British Virgin Islands
- El deber de información
- El nuevo marco europeo de transparencia sobre esquemas transfronterizos sujetos a declaración por intermediarios fiscales y contribuyentes : las "EU tax disclosure rules" y sus implicaciones
- Emerging from crisis : the changing EU VAT landscape
- Empfängerbenennung und der "freiwillige" Zuschlag zur Körperschaftsteuer : welche Vorteile bietet die freiwillige Entrichtung?
- Erhebungen zu abgabenrechtlich relevanten Sachverhalten nach dem Kapitalabfluss-Meldegesetz : abgabenbehördliche Befugnisse im Rahmen der Betrugsbekämpfung
- Erweiterung der Meldepflicht und Steuerabfuhr für Qualified Intermediaries von Publicly Traded Partnerships = Extension of the reporting obligation and tax payment for intermediaries of publicly traded partnerships
- FATCA : the end of 'shadow boxing' in the offshore trust industry
- FBAR signature authority regulations - the other FATCA
- Fighting e-commerce VAT fraud: new EU compliance obligations for payment service providers
- Final GRA regulations make noteworthy changes to proposed regulations
- Final regulations clarify CFC information reporting requirements
- Finance Act 2014 - new general anti-avoidance and mandatory reporting rules : part 1
- Finance Act 2014 - new general anti-avoidance and mandatory reporting rules : part 2
- Finance Act 2021 Notes : Section 129 : international arrangements for exchanging information on the gig economy
- Flume and Form 5471 penalties for unreported foreign corporations : a glimpse at unique aspects of an international tax dispute
- Folgt der DAC 6 nun die DAC 7? = Will DAC 7 now follow DAC 6?
- Foreign discretionary trusts and Italian tax law
- Foreign financial institutions, beware of undeclared U.S. accounts
- Form 5472 reporting for foreign, domesticated LLCs wholly owned by foreign exempt entities
- Forming financial intermediaries into a fifth column : the OECD MDRs for CRS avoidance
- Geplante Neuerungen bei der deutschen Quellensteuerentlastung : Analyse des Regierungsentwurfs eines Abzugsteuerentlastungsmodernisierungsgesetzes
- Het country-by-country reporting-template van de OESO
- Highlights of the European Commission's top 25 tax action worklist
- Homes under the tax hammer
- How U.S. tariffs affect transfer pricing and what companies are doing
- How do German pension plans fit within FATCA?
- Impact of FATCA on BVI entities [part 2]
- Impact of FATCA on Bermuda entities [part 1]
- Impact of FATCA on Cayman Islands entities [part 3]
- Impact of FATCA on Israeli trust structures
- Implications of the new US foreign trust and gift reporting requirements for Canadians
- Income tax withholding and reporting obligations on cross-border payments
- Indian and Australian perspectives on demonetization and its tax implications
- Information reporting and record maintenance requirements under IRC Sections 6038A and 6038C
- Intangible asset valuation considerations in times of uncertainty
- Interaction of U.S. FATCA and U.K. CDOT poses unique challenges
- Intercompany financial activities under BEPS Action 13 : a primer for compliance with new disclosure standards
- International tax and withholding considerations for U.S. companies and their directors
- International tax measures in Canada's budget 2021
- International taxation in a nutshell
- Internationale Geschäftstätigkeiten in der Nach-BEPS-Welt
- Is tax planning still possible after new reporting obligations and data disclosures?
- It's an uncertain world!
- Italy's special substitute tax regime for new residents
- Keine Mitteilungspflicht gem. para. 138d ff. AO für hybride Gestaltungen : Entfallen deren Meldungen wegen Paragr. 4k EStG-RefE?
- Korea's recent international tax reform plan
- Kritische Aspekte der neu eingeführten Offenlegungspflicht grenzüberschreitender Steuergestaltungen
- La nueva obligación formal que se avecina : Directiva (UE) 2018/822 del Consejo, de 25 de mayo de 2018 que modifica la Directiva 2011/16/UE. Revelación de mecanismos transfronterizos de planificación fiscal agresiva. DAC 6
- Las nuevas obligaciones informativas sobre monedas virtuales : Ley 11/2021, de 9 de julio, de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE de 10 de julio de 2021)
- Las sanciones por incumplir las obligaciones de información y comunicación relativas a mecanismos de planificación fiscal agresiva : un análisis a la luz de los principios y garantías del derecho sancionador
- Le Common Reporting Standard de L'OCDE, partie intégrante du paysage européen (partie 1)
- Le droit fiscal en 2017 : questions choisies
- Lückenlose Überprüfung von Kapitalzuflüssen : ein Überblick
- Managing tax risks : US regulatory, tax and financial statement approaches
- Mandatory disclosure rules : spotlight on Germany
- Mandatory disclosure rules applicable to reportable arrangements : Portuguese implementation of DAC6
- Mandatory disclosure rules in Luxembourg : focus on investment funds
- Mandatory disclosure, fair play buitenspel, enkele formele opmerkingen
- Master file, local file and country-by-country reporting : a Canadian perspective
- Meldepflicht für potenziell aggressive Steuergestaltungen
- Meldepflichten für grenzüberschreitende abzugsfähige Zahlungen - DAC6/C1
- Meldungen deutscher Anleger bei Kapitalanlagen in der Schweiz
- Mexican economic package targets BEPS and the digital economy
- Mexico - New transfer pricing reporting obligations
- Mexico's CbC reporting requirements are part of a larger trade strategy
- Mitteilungspflichten bei Auslandsbeziehungen nach Paragr. 138 Abs. 2 und Paragr. 138b AO : Konkretisierung des StUmgBG durch BMF-Schreiben
- Money laundering obligations : reporting suspicions of crime
- Moving the EU goalposts
- Moving to Canada : immigration and tax considerations
- Never waste a good crisis : turning the EU VAT system into a win-win-win
- New EU Directive for reporting some cross-border arrangements
- New EU reporting obligations for tax intermediaries : impact on alternative investments in Luxembourg
- New U.S. law imposes withholding and reporting requirements on foreign partnerships
- New foreign reporting requirements for Canadians
- New mandatory disclosure rules for tax intermediaries and taxpayers in the European Union : another "bite" into the rights of the taxpayer?
- New reporting requirements for companies with related-party transactions exceeding SGD 15 million
- New rules on indirect transfers of assets by non-resident enterprises in China
- New tax obligations on the U.K.'s extractive industry - a painful extraction?
- New tax rules on offshore indirect transfer - boon or bane for foreign investors in China?
- New transfer pricing legislation
- Nottebohm : a challenge to golden passports? (Part 2)
- Now you see them : U.S. reporting requirements for tax treaty nonresidents
- Nuevos desafíos del reporte corporativo : la información no financiera (y de diversidad) y la información integrada. Posible escenario tras la pandemia = New challenges of corporate reporting : non-financial (and diversity) information and integrated information. Possible scenario after the pandemic
- OECD Model disclosure rules target intermediairies to prevent CRS avoidance
- OECD documentation, CBC reporting requirements elevate importance of preparation in IT and controllership processes
- OECD veröffentlicht aktualisierte Guidance zum Country-by-Country Reporting
- Oiling the cracks
- One directive, several transpositions : a cross-country evaluation of the national implementation of DAC6
- Opinion Statement CFE 1/2020 on the potential Commission initiative to strengthen the administrative assistance Directive on Administrative Cooperation in Direct Taxation
- Pakistan's efforts to implement the Common Reporting Standard
- Pension funds and tax management : challenges ahead for "multinational enterprises"
- Pitfalls of cross-border service arrangements in South Africa (part 1)
- Praxisfragen zur Anwendung der Meldepflichten nach paragr. 138d ff. AO bei grenzüberschreitenden M&A-Transaktionen und Unternehmensrestrukturierungen
- Procedural due process and international information reporting
- Proposed regulations under Section 6038A address revised record keeping and reporting obligations of foreign-based multinational groups
- Proposed transfer pricing reporting and documentation requirements
- Provision of services from outside Australia
- Prüfung der Kapitalabfluss- und Kapitalzufluss-Meldungen : Fragen-Antworten-Katalog für die Praxis
- Public tax transparency
- Publishing tax strategies - challenges and opportunities for U.K. companies
- Pursuing FBAR penalties of deceased taxpayers
- Recent developments in FATCA compliance
- Recent developments in Hong Kong's exchange of information rules
- Recent transfer pricing developments
- Reporting obligations imposed by FATCA on foreign retirement plans and U.S. participants in such plans
- Reporting requirements for foreign partnerships - forms 1065 and 8865
- Reporting requirements in Pakistan for foreign multinationals
- Reporting rules on payments to tax havens deemed constitutional
- Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes
- SWI-Spezial Meldepflicht für potenziell aggressive Steuerplanungsmodelle
- Spain adopts country-by-country reporting
- Spanish taxation of trusts and private interest foundations
- State controls and reporting requirements for foreign-owned real estate in the USA : excerpt from US Department of Agriculture report submitted to Congress on 25 September 1980, as required by International Investment Survey Act of 1976
- Steuerliche Entwicklungen im Kontext der Globalisierung
- Stuck in the middle
- Surprise! Now that you're a CFC, you may be subject to Form 1099 reporting
- Survey of selected US reporting requirements of international operations
- Switzerland: new draft ordinance on employer reporting obligations in connection with equity compensation
- Tax and commercial reporting requirements for resident corporations with permanent establishments in high inflationary countries
- Tax compliance for tax-exempt organizations
- Tax information gathering
- Tax planning for immigration to Canada
- Tax related changes in the UAE - key impacts for companies
- Tax reporting units and permitted consolidation
- Tax shelter reporting requirements : "Am I my brother's keeper?"
- Tax shelters: a guide to the new reporting requirements
- Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018
- Tax-Compliance-Management-Systeme: Implementierung, Prüfung und Praxiserfahrungen
- The Cayman tax: a game changer for the Belgian income tax treatment of trusts?
- The Common Reporting Standard and its impact on Irish financial institutions
- The IRS strikes back : strengthening its antievasion toolbox
- The Russian Federation's new country-by-country reporting regime
- The Trust Register : is there such a thing as too much information?
- The deep state and the assault on confidentiality
- The end of a (very short) era - Section 965 dividend repatriation (part 3) : reporting and reinvestment requirements
- The global spotlight
- The impact of the proposed EU Directive on Tax Intermediaries on the Austrian Foundation as tax planning tool
- The move towards greater tax transparency
- The new VAT record keeping and reporting obligations for payment service providers
- The new foreign partnership information reporting requirements
- The new global FATCA : an overview of the OECD's common reporting standard in relation to FATCA
- The new rules for reporting by sharing and gig economy platforms under the OECD and EU initiatives
- The quiet before the storm : FATCA may pose future litigation risks for third parties
- The sharing economy in France : new tax obligations in 2017 and 2019
- The taxation of foreign trusts in Israel and reporting obligations
- Through the looking glass : the new FATCA reporting and compliance obligations are anything but illusion
- Towards mandatory e-invoicing for VAT and a common clearance system : rich pickings from embracing technology!
- Transfer pricing aspects of the Law of 16 January 2020
- Transfer pricing changes 2019
- Transfer pricing documentation and reporting requirements
- Transfer pricing legislation in Kazakhstan
- Transfer pricing obligations and significant global entities
- Transfers by U.S. persons to partnerships with related foreign partners
- Trends in taxation : transparency, mining royalties and volatility
- Trusts and FATCA: a new reporting regime
- U.S. exempt organizations' foreign reporting requirements
- U.S. international tax guide
- U.S. patent box : will it be a box of chocolates or Pandora's box for taxpayers?
- U.S. tax and reporting obligations for foreign intermediaries' non-U.S. securities
- U.S. tax review [BEAT regulations : part 2]
- U.S. tax review [U.S. international tax developments]
- U.S. tax review [final regulations transfers of appreciated property; Altera petition]
- US federal reporting requirements
- US tax filing requirements: do you know your clients' obligations?
- Umsatzsteuer kompakt 2020/2021 : Praxisleitfaden mit Fallbeispielen und Lösungen
- Verstößt die Unterrichtungspflicht des befreiten Intermediärs nach Art 8ab Abs 5 EU-Amtshilferichtlinie (DAC 6) gegen Art 7 und 47 GRC? = Does the obligation of the exempted intermediary to notify under Art 8ab Para 5 Mutual Assistance Directive (DAC 6) violate Art 7 and 47 Charter of Fundamental Rights?
- Virtual tax : the taxation of virtual currency
- What constitutes a "willful" FBAR violation?
- What to include in the TP documentation in Poland according to the new regulation of the minister of development and finance
- When customs meets value added tax = Die Einfuhr von Gegenständen als Schnittstelle zwischen Zoll und Umsatzsteuer
- Zarządzanie ryzykiem podatkowym w cenach transferowych : obowiązki i ryzyka sprawozdawcze
- Zweifelsfragen zum Kennzeichen für Verluste in Paragr. 6 Z 4 EU-Meldepflichtgesetz = Questions regarding the hallmark for acquisitions of loss-making companies in Section 6 Para 4 European Reporting Obligation Act
- Überblick über die europäischen Anzeigepflichten für grenzüberschreitende Gestaltungen : DAC 6 - Unklarheiten, soweit das Auge reicht
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