Academic literature on the topic 'Automatic exchange of information in tax administration'
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Journal articles on the topic "Automatic exchange of information in tax administration"
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Mariana, MUZYCHUK, and FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 64–76. http://dx.doi.org/10.31617/zt.knute.2021(116)06.
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Background. Countering the erosion of the tax base through the use of transfer pricing (TP) is an important element of tax policy. Ukraine is implementing three-level TP reporting and the procedure of automatic exchange of tax information. The analysis of recent research and publications has showedthat research on the use of data obtained in the exchange of tax information procedure under the CbC standard is relevant and controversial. The aim of the articleis to investigate the conditions for the introduction of automatic information exchange in Ukraine and provide recommendations for the practical use of the obtained data for tax control purposes. Results. An analysis of the structure of three-level TP reporting and the conditions of its first submission in Ukraine was performed. The procedure of automatic exchange of tax information according to the CbCR standard is considered. Based on the results of this study, a set of proposals for the use of CbC reporting data for tax administration purposes has been developed. The implementation of these proposals will help strengthen tax control and administration. Conclusion. The information received under CbCR-standard is intended for comprehensive analysis and risk identification by tax administrations and cannot be an alternative to tax audits or investigations. The obtained results can be used to build the business processes on CbC information application by the tax authorities. Further research in this direction should focus on the development of recommendations for the business process on the automatic exchange of information according to the CbCR standard establishment and the further use of the data obtained under this exchange by the tax administration.
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Fionasari, Dwi, Retri Wiyarni, Della Hilia Anriva, Annie Mustika Putri, and Norra Isnasia Rahayu. "Pengaruh Penerapan Sistem Automatic Exchange Of Information, Sistem Administrasi Modern, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak." Jurnal Akuntansi dan Ekonomika 11, no. 1 (June 20, 2021): 82–88. http://dx.doi.org/10.37859/jae.v11i1.2544.
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This study aims to test whether there is an influence between automatic exchange of information system, modern administration system, and tax sanctions on taxpayer compliance. The data used in this study are primary data. This type of research is quantitative. The object of this research is the tax employee of the account representative division at the pratama service tax office Pekanbaru city, namely KPP Pratama Senapelan, KPP Pratama Tampan, and KPP Madya Pekanbaru city. Sample collection method using saturated sample method. Samples taken are 83 people. Test data analysis using multiple linear regression method processing using SPSS 20. The result of this study indicate that the automatic exchange of information system affects taxpayer compliance, while the modern administration sytem and tax sanctions have no effect on taxpayer compliance.
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Anggia, Putri. "The Influence of International Tax Policy on the Indonesian Tax Law." Yuridika 35, no. 2 (December 26, 2019): 343. http://dx.doi.org/10.20473/ydk.v35i2.16873.
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By 2012, the Indonesia government had validated Law Number 9 of 2017. One of the content is finance information government access to the customer bank and to the taxpayer. The government has considerations. First of all, Government will be open the access limitation of banking automatically that is necessary for taxation. The second, Indonesia has committed to international agreements of taxation which is obliged to fulfill the commitment. The commitment is to participate in implementing Automatic Exchange of Account Information (AEOI). Based on the policy, several managements and flow process around the banking area changed. Moreover as the customer bank are affected. The registration for the customer bank have been starting since 2018. By the earlier 2019, the progress of the administration needed to be checked and to be evaluated. This paper tries to discuss this issue based on the academic point of view. Data were obtained through library research. The library research was done by documentary study by collecting and analyzing selected laws and regulations, books, articles, journals and other documents which were relevant to the research. All datas were analyzed qualitavely. The implication of this research brings up a new idea about the theory of bank secrets. Initially, it is consisted of two theories, namely are absolute and relative. Despite of the two, there is a big affect in theory and academic knowledge about the validation of the agreement Indonesia government.
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Kudrle, Robert T. "The OECD's Harmful Tax Competition Initiative and the Tax Havens: From Bombshell to Damp Squib." Global Economy Journal 8, no. 1 (January 2008): 1850128. http://dx.doi.org/10.2202/1524-5861.1329.
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The OECD's Harmful Tax Competition of 1998 departed in both tone and substance from almost anything the organization had published before. The roots of the associated project lie mainly in EU concerns that certain forms of intra-union competition were eroding both the corporate and personal income tax bases of member states. But it appeared impossible to deal with those problems unless policies were also changed in the 40 or so jurisdictions know as “tax havens.” HTC threatened sanctions against the tax havens if they failed to collect and share information upon request about individuals and corporations attempting to evade or avoid income taxes. HTC also set criteria for the legitimacy of claims about corporate location. A firm could claim location in a tax haven only if it had “substantial” activity there. The report created a furor among the tax havens, which complained loudly that they were facing a new form of colonial control by being held accountable for standards they had no role in setting. Over the next several years the corporate element of the project disappeared, and the style of the OECD's approach shifted from confrontation to cooperation. HTC was strongly supported by the Clinton Administration, and summaries of the project's development often stress how much change came with the election of George W. Bush. A careful look at OECD reports, however, reveals that much of the shift in direction occurred before the outcome of the U.S. election in 2000 had been determined. The revised focus on bank secrecy did yield results. Virtually all of the tax havens had acceded to the revised OECD demands for transparency and information exchange by 2004. This article looks at the data on tax haven liabilities to gauge the impact of the project on tax evasion. It employs the ARIMA technique to investigate both tax haven activity as a whole and the particularly important case of the Cayman Islands. No significant impact can be found probably because investment in the havens remains very easy to disguise and very difficult to detect. This suggests that an effective attack on personal income evasion will require more than the OECD demanded. Automatic information-sharing on the ownership based on an internationally consistent set of identifying numbers over a range of financial instruments holds greater promise for a significant decline in the use of the havens for tax evasion.
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Pangestuti, Dinik Fitri Rahajeng, Nisrina Sari, and Ambar Lestari. "TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE." Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) 4, no. 1 (July 27, 2020): 1–24. http://dx.doi.org/10.52490/jeskape.v4i1.627.
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Abstract
Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens).
Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI)
Abstrak
Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens).
Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)
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Ispriyarso, Budi. "AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN PENGHINDARAN PAJAK." Masalah-Masalah Hukum 49, no. 2 (April 30, 2020): 172–79. http://dx.doi.org/10.14710/mmh.49.2.2020.172-179.
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AEOI (Automatic Exchange Of Information) merupakan sistem yang mendukung adanya pertukaran informasi rekening wajib pajak antar negara. pada waktu tertentu secara periodik, sistematis, dan berkesinambungan dari negara sumber penghasilan atau tempat menyimpan kekayaan, kepada negara residen wajib pajak. Adanya AEOI ini dilatarbelakangi banyaknya penghindaran pajak yang dilakukan wajib pajak. Permasalahannya adalah (1) Bagaimana penghindaran pajak dilakukan wajib pajak di Indonesia (2) bagaimana peranan AEOI dalam mencegah atau mengurangi penghindaran pajak. Penghindaran pajak dilakukan wajib pajak melalui tax avoidance dan tax evasion. Peranan AEOI dalam mencegah atau mengurangi penghindaran pajak sangat penting, karena dengan adanya sistim ini, wajib pajak yang membuka rekening di negara lain akan terlacak secara langsung oleh otoritas pajak negara asal. Sistem ini juga akan berguna mengurangi pengemplang pajak untuk menghindari pajak, karena negara-negara yang ikut tergabung sistem ini, semakin banyak.
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Winkleman, Tyler. "Automatic Information Exchange as a Multilateral Solution to Tax Havens." Indiana International & Comparative Law Review 22, no. 1 (January 1, 2012): 1932–217. http://dx.doi.org/10.18060/17676.
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Filipova-Slancheva, Atanaska. "Automatic exchange of tax information: initiation, implementation and guidelines in Bulgarian context." Problems and Perspectives in Management 15, no. 2 (September 27, 2017): 509–16. http://dx.doi.org/10.21511/ppm.15(si).2017.04.
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The paper aims to introduce and clarify automatic exchange of tax information as a global and European Union initiative in order to curb tax evasion via cross-border tax avoidance, along with aggressive tax competition. It investigates the role of Organization for Economic Cooperation and Development (OECD) which developed Common Reporting Standard (CRS) and endorsed it in 2014. CRS is a framework for automatic exchange of tax information with the purpose to promote cooperation among various jurisdictions. For EU Member States, CRS is transposed by the amended EU Directive on Administrative Cooperation (DAC2). Bulgaria as a member state has transposed the Directive in the national law. This study examined automatic exchange of tax information (AETI) from Bulgarian perspective – historic development, legal framework, responsible and competent authorities and application of DAC2 and expectations for newly approved DAC3. In the study, Bulgarian financial institutions (banks) are examined, implementation status and how the challenge of AETI, including client information and data protection, are addressed. Primary data for banks are collected from publicly available sources (website of the respective bank), as company websites of top 5 Bulgarian banks were examined for information related to automatic exchange of financial information/tax information. Results show that major Bulgarian banks, within First Group in terms of assets, are initiating the process, internal due diligence and preparation for the new reporting requirements. General conclusion is that currently there are some critical issues to be addressed, new DAC3 might introduce higher challenges, as practical guidance is the solution.
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Estellita, Heloisa, and Frederico Silva Bastos. "TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL." Revista Direito GV 11, no. 1 (June 2015): 13–35. http://dx.doi.org/10.1590/1808-2432201502.
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Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in a global dimension. Fo cope with that, new forms of regulation and regulators emerge. Under this view, an effort towards signing international treaties, conventions and agreements seems to be a feasible solution. The brazilian legal framework contains principles and rules that make international cooperation and exchange of information (eoi) with other countries possible. Furthermore, the brazilian tax administration has wide-ranging access powers to obtain information for international exchange purposes and has the tools to coercively produce such information. Brazil is following the right path to implement international exchange of information standards. However, there are some obstacles that need to be fixed for a more efficient implementation of these mechanisms. This article examines some topics of the brazilian legal and institutional framework on the tax exchange of information, such as a new model of approach of the tax administration, the tax transparency agenda and the international agreements on eoi matters, the brazilian supreme court rulings under bank secrecy and the rights of brazilian taxpayers regarding eoi.
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OLEYNIKOVA, Liudmyla, and Inna DOLZHENKO. "Improvement of tax control in Ukraine on the basis of implementing BEPS plan tools and automatic information exchange." Naukovi pratsi NDFI 2020, no. 3 (December 4, 2020): 79–94. http://dx.doi.org/10.33763/npndfi2020.03.079.
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The article is devoted to substantiating the need to develop and strengthening the competencies and capabilities of tax services to identify and stop tax evasion in the global economic space characterized by the use of aggressive tax planning schemes related to the taxation of cross-border companies. The aim of the article is to determine the procedures and consequences of the introduction in Ukraine of the standard of automatic exchange of information for tax purposes, the advantages of which are its potential to curb significant tax evasion offshore. Research methods: methods used in this research goes as following: comparative analysis, systematic analysis, cognitive-analytical, data base analysis etc. It is established that the exchange of information between the tax authorities of different countries is the most important among the international instruments to combat cross-border tax evasion schemes, and the main international tool for cooperation in overcoming the asymmetry of tax information is the introduction of a standard for automatic exchange of information for tax purposes. Emphasis is placed on the parameters set by the CRS standard for the identification and exchange of information and the steps that need to be taken to implement it in Ukraine. Research methods: methods used in this research goes as following: comparative analysis, systematic analysis, cognitive-analytical, data base analysis etc. Author arrives at the conclusion that the dates of establishment of the automatic taxation and financial information exchange system in Ukraine (in accordance with CRS standards) are not being followed sufficiently. In this paper author discusses the importance of systematic and methodological establishment of the automatic taxation and financial information exchange system in Ukraine (in accordance with CRS standards) as well as suggests the methods that would efficiently speed up the process of law enforcement project development in Ukraine as well as other normative acts.
Dissertations / Theses on the topic "Automatic exchange of information in tax administration"
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Pecho, Trigueros Miguel Eduardo. "Automatic exchange of information: towards a new global standard of tax transparency." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115364.
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Tax authorities are increasingly relying on mutual cooperation with their foreign peers to enforce more effectively their internal tax laws. After the banking scandals of 2008 and the subsequent global financial crisis, the Global Forum on Transparency and Exchange of Information for TaxPurposes has proposed the exchange of information upon request as the fiscal transparency standard. However, some measures adopted by the European Union, previous initiatives from the Organization for Economic Cooperation and Development (OECD) and, above all, the introduction of the Foreign Account Tax Compliance Act (Fatca) by the United States in 2010 have promoted the need to adopt the automatic exchange of information as the new fiscal transparency standard. Automatic exchange of information allows home countries to verify whether their taxpayers have correctly included foreign income, allowing tax authorities to have early warning of possible noncompliance cases. In February 2014, the OECD published its proposal for a new global model of automatic exchange of financial account information. The new global model contains the necessary legal instruments and due diligence and reporting procedures, mainly for financial institutions.Las autoridades tributarias dependen cada vez más de la cooperación con sus contrapartes extranjeras para administrar más eficazmente sus leyes tributarias nacionales. Luego de los escándalos bancarios de 2008y la crisis financiera global posterior, el Foro Global sobre Transparencia e Intercambio de Información Tributaria ha impulsado el intercambio de información a requerimiento como el estándar internacional en materia de transparencia fiscal. Sin embargo, algunas medidas adoptadas por la UniónEuropea, iniciativas previas de la Organización para la Cooperación y Desarrollo Económicos (OCDE) y, sobre todo, la introducción en 2010 del«Foreign Account Tax Compliance Act» (Fatca) de los Estados Unidos han promovido la necesidad de adoptar el intercambio automático de informacióncomo nuevo estándar de transparencia fiscal internacional. El intercambio automático de información le permite a las jurisdicciones de la residencia verificar si sus contribuyentes han incluido correctamente las rentas obtenidas en el exterior, permitiéndole a las autoridades tributarias contar con alertas tempranas de posibles casos de incumplimiento. En febrero de 2014, la OCDE publicó su propuesta para un nuevo modelo global de intercambio automático de información aplicable a las cuentas mantenidas en entidades financieras. El nuevo modelo global contiene los instrumentos legales necesarios y los procedimientos de debida diligencia y reporte principalmente para las instituciones financieras.
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Hanáček, Tomáš. "FATCA – praktická implementace v České republice." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264579.
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This thesis deals with the Automatic Exchange of Financial Account Information between the Czech Republic and the United States of America for tax purposes commonly known as FATCA - Foreign Account Tax Compliance Act. At first, the Thesis describes the basics of international information exchange and then Automatic Exchange of Financial Account Information FATCA in relation to the impact on Czech Republic. More detailed is discussed legislation - Dohoda FATCA and Lex FATCA, which became part of Czech Legal System in 2014. Aim of the Thesis is the analysis of the implementation process of Dohoda FATCA and the following legislative documents in first years of its validity, and therefore is in the next part the organizational integration of FATCA in Financial Administration of the Czech Republic discussed. Last part analyses the identified issues of implementation and proposes its solution. In context of current development in area of international information exchange of financial accounts, there is also connection to common standard, OECD - Common reporting standard, mentioned.
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Mohanlal, Dhanesh. "A critical analysis into the Organisation for Economic Co-operation and Development ‘Standard for Automatic Exchange of Financial Account Information in Tax Matters’." Thesis, 2017. https://hdl.handle.net/10539/24698.
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A research report submitted to the Faculty of Commerce, Law and Management in fulfilment of the requirements for the degree of Master of Commerce specialising in Taxation. Johannesburg, August 2016.The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This paper aims to critically evaluate the current South African legislation and the obligations it places on financial institutions. The research also highlights the challenges faced by a financial institutions in interpreting and implementing the often complex requirements of the regulations with a particular focus on the following areas namely customer on-boarding and enhanced due diligence procedures, monitoring of accounts, remediation of the existing customer base, system development, and reporting to the South African Revenue Service. The research also looks into the readiness of developing countries in implementing the Automatic Exchange of Information. The research concludes with a discussion into the appropriateness of South Africa’s decision to agree to be one of the early adopters of this legislation despite the challenges identified above. Key Words: OECD, Standard on Automatic Exchange of Financial Account Information for Tax purposes, Common Reporting Standard, Financial Institutions.
GR2018
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Hrdlička, Lukáš. ""GATCA" a její promítnutí do právního řádu České republiky." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-354062.
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Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between...
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Silva, Daniela Maria Mendes Almeida da. "A cooperação entre estados na troca automática de informações fiscais: breve análise aos regimes FATCA, CRS e Diretiva da Cooperação Administrativa." Master's thesis, 2016. http://hdl.handle.net/1822/47833.
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Dissertação de mestrado em Direito Tributário e FiscalA cooperação internacional na troca de informações fiscais é um assunto que se encontra na ordem do dia. Num mundo em que vigoram diferentes sistemas jurídicos de tributação, reúnem-se esforços no sentido da harmonização da tributação de realidades idênticas, com o objetivo de evitar a erosão das receitas fiscais, a dupla tributação internacional, a evasão e fraude fiscais. A Organização para a Cooperação e Desenvolvimento Económico (OCDE) e a Comissão Europeia têm levado a cabo, ao longo do tempo, várias ações e trabalhos para que a troca de informações fiscais entre Estados se torne cada vez mais eficaz. Recentemente, a atuação da OCDE e da Comissão Europeia revelou-se muito mais ambiciosa com a criação de um padrão global de troca automática de informações relativas a contas financeiras, o denominado “Standard for Automatic Exchange of Financial Account Information in Tax Matters”. Este novo standard, largamente inspirado na legislação americana do FATCA, trouxe consigo o CRS “Common Reporting Standard”, que promete revolucionar todo o compliance no sector financeiro e ditar o fim ao sigilo bancário na sua plenitude. Na presente dissertação, procuraremos ilustrar o quadro atual da troca de informações fiscais entre Estados e os novos avanços, particularmente no que respeita a informação relativa a rendimentos financeiros. O nosso objetivo é prestar um contributo para o estudo dos novos instrumentos que disciplinam a troca de informação em matéria fiscal – FATCA, CRS e Diretiva da Cooperação Administrativa.
International Cooperation in the exchange of tax information is a subject that is on today’s agenda. In a world where there are different legal taxation systems, efforts are made towards harmonization of taxation of identical realities, in order to prevent the erosion of tax revenues, double taxation, tax evasion and fraud. The Organisation for Economic Cooperation and Development (OECD) and the European Commission, have been taking over time different actions for the exchange of tax information between States to become increasingly effective. Recently, the work of the OECD and the European Commission proved to be much more ambitious with the creation of a global standard for automatic exchange of information relating to financial accounts, the so-called "Standard for Automatic Exchange of Financial Account Information in Tax Matters". This new standard, largely inspired by the American FATCA legislation, brought the CRS "Common Reporting Standard", which promises to revolutionize the entire compliance in the financial sector and spell the end of banking secrecy in its fullness. In this dissertation, we will try to illustrate the current context of the exchange of tax information between States and the new developments, particularly in respect of information relating to financial income. Our goal is to make a contribution to the study of these new instruments governing the exchange of information in tax matters - FATCA, CRS and Directive on Administrative Cooperation.
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CHEN, YU-MIN, and 陳鈺旻. "The Impact of Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters on Anti-tax Avoidance Rules." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/t57fhv.
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碩士東吳大學
會計學系
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The articles 43-3 and 43-4 of the Income Tax Law have proposed draft amendments in early 2016. The Rules Controlled Foreign Company and Place of Effective Management have passed the Third Reading on July 12, 2016. The Act will not be implemented in principle until Cross-Strait Taxation Agreement and Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters carry out. Taiwan currently only has information exchange with countries with tax treaties. The tax treaty can only carry out bilateral information exchange for the signed country. The promotion of anti-avoidance should be based on the requirement to join Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters. International exchange of information will not only be limited to tax information but also information on financial accounts of country occupants. It will be more effective implementation of anti-tax avoidance. In the active environment of international anti-tax avoidance measures, it is necessary for states to exchange information in order to understand and investigate the tax hiding in other countries. Therefore, the study will analyze the trends in the reform of international tax laws, the respond of Taiwan to related changes, and the impact of Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters on Anti-tax Avoidance Rules.
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Pinho, João Almeida Rangel. "As corretoras online e os desafios de tributação inerentes à digitalização da economia." Master's thesis, 2020. http://hdl.handle.net/10400.14/33719.
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A Digitalização da Economia representa um desafio acrescido para a soberania dos Estados devido à crescente perda de receita fiscal associada a uma obsolescência de determinados conceitos fiscais concebidos para um modelo de empresa tradicional que pressupõe a existência de um estabelecimento estável mediante o qual realizam as suas operações. A nossa dissertação foca-se nos serviços de investimento prestados remotamente pelas corretoras online independentes fazendo alusão à controvérsia instalada pelas dificuldades de tributação com o advento do comércio eletrónico, sem descurar a apreciação das soluções propostas pela OCDE e UE para a Economia Digital. Contudo, as soluções, além de complexas, são meras recomendações que não conseguem gerar o consenso no seio da comunidade internacional. Assumimos, por isso, o carácter urgente da adaptação do conceito estabelecimento estável à presença digital significativa proposta pelo BEPS para efeitos de imputação dos lucros gerados à jurisdição onde efetivamente é criado valor.The digitalization of the economy represents an added challenge for the sovereignty of States due to the growing loss of tax revenue associated with the obsolescence of certain tax concepts designed for a traditional business model that presupposes the existence of a stable establishment through which they carry out their operations. Our dissertation focuses on the investment services provided remotely by independent online brokers alluding to the controversy installed by the difficulties of taxation with the advent of e-commerce, without neglecting the appreciation of the solutions proposed by the OECD and EU for the Digital Economy. However, the solutions, besides being complex, are mere recommendations that fail to generate consensus within the international community. We therefore assume the urgent nature of adapting the concept of stable establishment to the significant digital presence proposed by BEPS for the purpose of allocating the profits generated to the jurisdiction where value is effectively created.
Books on the topic "Automatic exchange of information in tax administration"
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Günther, Oliver-Christoph, and Nicole Tüchler. Exchange of information for tax purposes. Wien: Linde, 2013.
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Oberson, Xavier. International exchange of information in tax matters: Towards global transparency. Cheltenham, UK: Edward Elgar Publishing, 2015.
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International exchange of information and the protection of taxpayers. Austin [Tex.]: Wolters Kluwer Law & Business, 2009.
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Services, Connecticut Dept of Revenue. Reciprocal agreement of the State of Connecticut and the State of New York providing for the exchange of tax information and cooperative tax administration. [New York, N.Y: The Depts., 1988.
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Office, National Audit. Inland Revenue: Exchange of information on direct taxation within the European Union. London: The Stationery Office, 1997.
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Japan. Atomic energy: Technical exchange in regulatory matters, agreement between the United States of America and Japan extending the arrangement of September 12 and 29, 1980, effected by exchange of letters signed at Washington and Tokyo, September 25 and 26, 1985. Washington, D.C: Dept. of State, 1992.
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Japan. Science and technology research and development: Agreement between the United States of America and Japan, extending the agreement of May 1, 1980, as extended, effected by exchange of notes, signed at Washington October 27, 1987 and exchange of notes, signed at Washington January 29, 1988. Washington, D.C: Dept. of State, 1993.
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Japan. Defense: Agreement between the United States of America and Japan, effected by exchange of notes, signed at Tokyo August 28, 1990. Washington, D.C: U.S. Dept. of State, 1998.
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Japan. Defense: Agreement between the United States of America and Japan, effected by exchange of notes, signed at Tokyo September 7, 1991. Washington, D.C: U.S. Dept. of State, 1998.
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Japan. Defense: Agreement between the United States of America and Japan, effected by exchange of notes, signed at Tokyo December 6, 1994. Washington, D.C: U.S. Dept. of State, 1998.
Find full textBook chapters on the topic "Automatic exchange of information in tax administration"
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Kerzner, David S., and David W. Chodikoff. "Automatic Exchange of Information." In International Tax Evasion in the Global Information Age, 283–312. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-40421-9_8.
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Maldonado, José Alberto, Diego Boscá, David Moner, and Montserrat Robles. "LinkEHR." In Advances in Healthcare Information Systems and Administration, 45–58. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3000-0.ch003.
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Normalization of data is a prerequisite to achieve semantic interoperability in any domain. This is even more important in the healthcare sector due to the special sensitivity of medical data: data exchange must be done in a meaningful way, avoiding any possibility of misunderstanding or misinterpretation. In this chapter, we present the LinkEHR system for clinical data standardization and exchange. The LinkEHR platform provides tools that simplify meaningful sharing of electronic health records between different systems and organizations. Key contributions of LinkEHR are the development of a powerful medical concept, expressed in the form of archetypes, editing framework based on formal semantics capable of handling multiple electronic health record architectures, the definition of high-level non-procedural mappings to describe the relationship between archetype and legacy clinical data and the semi-automatic generation of XQuery scripts that transform legacy data into XML documents compliant with the underlying electronic health record data architecture and at the same time satisfy the constraints imposed by the archetype.
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Colangeli, Patrizia, Fabrizio De Massis, Francesca Cito, Maria Teresa Mercante, and Lucilla Ricci. "Laboratory Information Management Systems." In Advances in Healthcare Information Systems and Administration, 297–309. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6320-6.ch015.
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The Laboratory Information Management System (LIMS) is recognized as a powerful tool to improve laboratory data management and to report human health as well as veterinary public health. LIMS plays an essential role in public health surveillance, outbreak investigations, and pandemic preparedness. The chapter aims is to provide an overview of LIMS use in veterinary fields as well as to report 20 years of experience of a Veterinary Public Institute in working with LIMS, illustrating the features of the LIMS currently in use in the institute and highlighting the different aspects that should be considered when evaluating, choosing, and implementing a LIMS. In depth, the chapter illustrates how LIMS simplifies the accreditation path according to ISO IEC 17025 and the role in the epidemiology and veterinary public health. For this aspect, it is very important to collect clear data, and for this reason, a LIMS has to activate formal checks and controls on business rules. To facilitate this issue, an interconnection between LIMS and other applications (internal or external to laboratory) could be improved to allow automatic data exchange. At the same time, the unique data encoding at national/international level should be used.
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Lezcano, Leonardo, Miguel-Ángel Sicilia, and Eydel Rivero. "Semantic Integration of Patient Data for Clinical Decision Support in Breast Cancer Care." In Advances in Healthcare Information Systems and Administration, 250–67. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3000-0.ch010.
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Achieving semantic interoperability between heterogeneous healthcare systems and integrating clinical guidelines in the automatic decision support of healthcare institutions are two key priorities of current medical informatics. They can lead to a significant improvement on patient safety by reducing medical risks and delays in diagnosis, facilitating continuity of care and preventing life threatening adverse events. The present chapter describes a project that addresses those two priorities in the field of Breast Cancer for which effective clinical guidelines are available, as well as the clinical data to apply them. However, the deployment of semantic interoperability techniques based on clinical terminologies such as SNOMED-CT and EHR exchange models such as openEHR and HL7 is required to meaningfully combine the available data. Then data mining techniques are capable of automatically adapting the parameters of clinical guidelines to the particular conditions of each healthcare environment.
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Gerbrands, Peter, and Brigitte Unger. "Policy Reform Effects in the Tax Ecosystem." In Combating Fiscal Fraud and Empowering Regulators, 272–310. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0014.
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International tax policy reforms such as Country-by-Country Reporting and Automatic Exchange of Information aim to increase tax compliance and revenues. Using a tax ecosystems perspective, this chapterapplies an agent-based simulation to assess the effects of these reforms. We demonstrate for EU Member States and selected European countries that reforms can be counteracted by tax competition and tax spillover effects which reduce their effectiveness. The model estimates European corporate tax revenue losses from tax avoidance and evasion of €104.9 billion in 2019. Without further reforms they would increase to €135.8 billion in 2029. A complete implementation of both Country-by-Country Reporting and Automatic Exchange of Information would help to decrease the total CIT gap by 16.4 per cent to €113.5 billion in the year 2029 The model explains why the seemingly small effect of CbCR is not so small and why the effect of AEoI may not be as promising as it seems.
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Avi-Yonah, Reuven S., and Gianluca Mazzoni. "Taxation and Human Rights." In Tax, Inequality, and Human Rights, 259–78. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190882228.003.0012.
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This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.
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Hakelberg, Lukas. "From Hegemony to Transatlantic Tax Battle?" In The Hypocritical Hegemon, 131–48. Cornell University Press, 2020. http://dx.doi.org/10.7591/cornell/9781501748011.003.0007.
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This chapter discusses the most recent developments in transatlantic bargaining over countermeasures to financial secrecy and corporate profit-shifting, and sketches several future scenarios based on the theory developed in Chapter 2. It shows that dissatisfaction with nonreciprocal automatic exchange of information (AEI) and the BEPS project's failure to limit tax avoidance in the common market has motivated the European Commission and several member states to push for a common reaction. The European Union has since produced an integrated blacklist of third countries not complying with its tax good governance standards and ordered several member states to claw back taxes lost to sweetheart deals granting selective advantages to individual firms. Moreover, finance ministers debate the introduction of a digital services tax and a common consolidated corporate tax base to curb profit-shifting in the common market. Finally, the chapter presents some overall conclusions drawn from the research presented in this volume.
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Unger, Brigitte, Lucia Rossel, and Joras Ferwerda. "Conclusions." In Combating Fiscal Fraud and Empowering Regulators, 311–30. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0015.
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This chapter presents the conclusions of the book in the light of the ecosystem approach. The chapter shows that there is a paradigm shift in the international taxation regime. Also, although international regulations such as Automatic Exchange of Information show some impact, the regulation aimed to tackle corporate tax avoidance, like BEPS, was less successful. Finally, the chapter outlines concrete policy measures to increase transparency and reduce secrecy. There is an emphasis, as in so many of the chapters in this book, on the idea that increasing transparency and reducing secrecy is the magic tool for combatting tax avoidance, tax evasion and money laundering, and for empowering the regulators.
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Ahrens, Leo, Fabio Bothner, Lukas Hakelberg, and Thomas Rixen. "Capital Taxation and International Cooperation." In Combating Fiscal Fraud and Empowering Regulators, 112–31. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0007.
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This chapter addresses the causes and consequences of automatic cross-border exchange of taxpayer information (AEI). First, we argue that the introduction of AEI was enabled by the willingness of the United States to exert its superior economic power. Second, we find that AEI leads to shifts of international investment out of tax havens, while at the same time very sophisticated tax evaders have been able to use loopholes in the AEI regime. Third, we focus on the impact of AEI on domestic tax policies and show that AEI removes the pressure of international tax competition and enables governments to increase taxes on internationally mobile capital. International cooperation in the form of AEI increases the domestic policy space of governments under conditions of economic globalization and may enable a return to more progressive tax systems and a reversion of the trend of rising income and wealth inequality.
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Verdier, Pierre-Hugues. "“Geneva Is Beautiful This Time of Year”." In Global Banks on Trial, 75–108. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780190675776.003.0003.
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This chapter examines the U.S. enforcement campaign against Swiss banks that facilitated tax evasion by U.S. customers and its impact on the global regime for tax information sharing. After reviewing the legal and policy issues raised by offshore tax evasion, the chapter examines how the U.S. criminal prosecution of UBS led to the release of tens of thousands of U.S. customer names to the IRS, opening an unprecedented breach in Swiss bank secrecy. The UBS case opened the way for prosecutions of other Swiss banks; negotiations with Switzerland on tax disclosure; and U.S. adoption of the Foreign Account Tax Compliance Act (FATCA), which penalizes foreign banks that fail to disclose U.S. customer accounts. While the U.S. approach initially encountered significant resistance, many countries, including major offshore centers, concluded bilateral information-sharing agreements with the United States, while some onshore jurisdictions adopted FATCA-like legislation to fight offshore tax evasion. Eventually, the U.S. approach provided a model for multilateral reform through the OECD’s Common Reporting Standard (CRS), which provides automatic exchange of account information among numerous jurisdictions.
Conference papers on the topic "Automatic exchange of information in tax administration"
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Krustiyati, J. M. Atik, and Diana Hugeng. "Obligations for Indonesian Banks to Report Its Customers Data to Tax Office Under Automatic Exchange of Information (AEOI) Stipulations." In Proceedings of the Social and Humaniora Research Symposium (SoRes 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/sores-18.2019.135.
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