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Wyszukujesz frazę "tax information exchange" wg kryterium: Temat


Wyświetlanie 1-2 z 2
Tytuł:
The deadweight cost of implementation of the Foreign Account Tax Compliance Act (FATCA)
Autorzy:
Brodzka, Alicja
Powiązania:
https://bibliotekanauki.pl/articles/950686.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
FATCA
exchange of tax information
international tax law
foreign financial institutions
Opis:
From 1 June 2013 FATCA – the new American law on the disclosure of financial information about foreign accounts for tax purposes – came into force. The aim of the Foreign Account Tax Compliance Act is to prevent the tax evasion of US citizens with offshore accounts. The Act requires all foreign financial institutions to identify American people in possession of the financial accounts (banking, brokerage, etc.), and then transmit that information to the tax authorities of the United States. The penalty for failure to comply with this requirement will be a 30% withholding tax on capital flows from the United States. The article presents the main issues connected with FATCA and brings closer the arguments pro and contra. As the Act results in new requirements which non-US financial institutions have to fulfil, the paper looks both at the legislative and cost-related problems. It also analyses how the new provisions will influence Polish financial institutions and their customers.
Źródło:
Financial Sciences. Nauki o Finansach; 2014, 4(21); 11-22
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Reform of International Taxation In Russia
Autorzy:
Kilinkarova, Elena
Powiązania:
https://bibliotekanauki.pl/articles/1368184.pdf
Data publikacji:
2020-09-29
Wydawca:
Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
Tematy:
Tax law
international tax law
controlled foreign companies
benefi cial ownership
automatic exchange of information
MLI
BEPS
Opis:
This contribution deals with signifi cant changes in regulation of cross-border taxation in Russia that have been introduced since 2014 mainly due to the impact of the governmental policy of deoffshorization aimed at fighting the offshore character of Russian economy. At the same time participation in the OECD BEPS Project also infl uenced the international tax landscape in Russia. The analysis of the key substantive and procedural rules that were introduced in the course of the international tax reform in Russia is the key goal of the article. The author covers controlled foreign companies rules, management test for corporate tax residence, beneficial ownership concept, automatic exchange of information and key changes in the tax treaty network. The author aims to show steps that were taken by Russia in its reform of international taxation in order to confi rm the hypothesis that in cross-border taxation Russia uses the widespread mechanisms and soft law recommendations while going its own way and often setting its own versions of the main elements of the international taxation landscape. Another important issue under consideration is the balance between unilateral, bilateral and multilateral regulation of international taxation in Russia.
Źródło:
Financial Law Review; 2020, 19, 3; 20-35
2299-6834
Pojawia się w:
Financial Law Review
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-2 z 2

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