標(biāo)題: Titlebook: G.A.T.C.A.; A Practical Guide to Ross K. McGill,Christopher A. Haye,Stuart Lipo Book 2017 The Editor(s) (if applicable) and The Author(s), [打印本頁(yè)] 作者: 諷刺文章 時(shí)間: 2025-3-21 16:20
書(shū)目名稱G.A.T.C.A.影響因子(影響力)
書(shū)目名稱G.A.T.C.A.影響因子(影響力)學(xué)科排名
書(shū)目名稱G.A.T.C.A.網(wǎng)絡(luò)公開(kāi)度
書(shū)目名稱G.A.T.C.A.網(wǎng)絡(luò)公開(kāi)度學(xué)科排名
書(shū)目名稱G.A.T.C.A.被引頻次
書(shū)目名稱G.A.T.C.A.被引頻次學(xué)科排名
書(shū)目名稱G.A.T.C.A.年度引用
書(shū)目名稱G.A.T.C.A.年度引用學(xué)科排名
書(shū)目名稱G.A.T.C.A.讀者反饋
書(shū)目名稱G.A.T.C.A.讀者反饋學(xué)科排名
作者: CRUDE 時(shí)間: 2025-3-21 22:05 作者: 好忠告人 時(shí)間: 2025-3-22 04:21 作者: 顯赫的人 時(shí)間: 2025-3-22 08:07 作者: Confound 時(shí)間: 2025-3-22 09:46
Ibrahim (Abe) M. Elfadel,Gerhard Fettweisuthors. While Chapter 4 reporting is specifically with regard to US accounts referencing values, withdrawals etc., FATCA reporting does not in this context include reports of FATCA penalties. These are reported, but in the Chapter 3 context of the forms 1042-S and 1042 tax returns.作者: mediocrity 時(shí)間: 2025-3-22 14:40
https://doi.org/10.1007/978-3-662-47389-4start to finish. In all aspects of the current state of the industry, the authors observe that while the principles and objectives are laudable and governments may sign up to the framework, there is a lack of connectivity between that and the competency of those required to implement it.作者: mediocrity 時(shí)間: 2025-3-22 19:19 作者: Encumber 時(shí)間: 2025-3-23 00:59
Identification and Documentationsis that a person actively prepared to break US law by hiding assets offshore and not reporting them, is unlikely to have a moral problem falsifying the self certifications on which financial institutions rely to decide if an account is reportable or not.作者: PRO 時(shí)間: 2025-3-23 01:35 作者: 柏樹(shù) 時(shí)間: 2025-3-23 08:10 作者: 清洗 時(shí)間: 2025-3-23 10:14
Book 2017Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions c作者: MEET 時(shí)間: 2025-3-23 16:40 作者: defuse 時(shí)間: 2025-3-23 20:29 作者: 顯而易見(jiàn) 時(shí)間: 2025-3-24 01:39 作者: 蓋他為秘密 時(shí)間: 2025-3-24 03:53 作者: Inflamed 時(shí)間: 2025-3-24 09:58
https://doi.org/10.1007/978-1-4471-4120-4ndard data format is strongly recommended. The result is that the authors observe that what looks like a detailed and firm set of clear rules and guidance, is, in reality and from a practical compliance perspective a framework in which parties can agree the principles and yet take completely different approaches to implementation.作者: Graves’-disease 時(shí)間: 2025-3-24 14:22 作者: Encoding 時(shí)間: 2025-3-24 17:30 作者: Ostrich 時(shí)間: 2025-3-24 21:55 作者: 細(xì)絲 時(shí)間: 2025-3-25 02:30
Automatic Exchange of Informationndard data format is strongly recommended. The result is that the authors observe that what looks like a detailed and firm set of clear rules and guidance, is, in reality and from a practical compliance perspective a framework in which parties can agree the principles and yet take completely different approaches to implementation.作者: Measured 時(shí)間: 2025-3-25 03:51 作者: 排名真古怪 時(shí)間: 2025-3-25 10:05
https://doi.org/10.1007/978-3-8348-9533-2ting methodologies are a popular tool for multinational businesses to minimise their effective tax rate—this chapter discusses some of the key features of these methodologies, as well as the measures that the OECD BEPS Project is introducing to shut down the loopholes that have helped enable cross-border tax avoidance and evasion.作者: 山頂可休息 時(shí)間: 2025-3-25 15:29 作者: 使?jié)M足 時(shí)間: 2025-3-25 18:36 作者: Buttress 時(shí)間: 2025-3-25 21:03
Ross K. McGill,Christopher A. Haye,Stuart LipoExplores the global anti-tax evasion frameworks – BEPS, CRS, AEoI, FATCA.Covers the practical operational issues these frameworks present.Offers insight into practical compliance options and operation作者: ECG769 時(shí)間: 2025-3-26 02:00
https://doi.org/10.1007/978-3-319-61783-1Tax evasion; Tax avoidance; GATCA; Global Account Tax Compliance Act; FATCA; Foreign Account Tax Complian作者: 被告 時(shí)間: 2025-3-26 06:35
978-3-319-87162-2The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl作者: ANN 時(shí)間: 2025-3-26 11:35 作者: calumniate 時(shí)間: 2025-3-26 15:07 作者: 忘川河 時(shí)間: 2025-3-26 18:11
Lobat Tayebi,Reza Masaeli,Kavosh Zandsalimiax in the public view is coloured by principles of unfairness, together with the self interest of governments to present a more populist face and to be seen to be taking action. Cases such as LIBOR fixing, the Panama Papers featuring Mossack Fonseca and others, continue to highlight different attitu作者: 過(guò)多 時(shí)間: 2025-3-26 23:31 作者: 把…比做 時(shí)間: 2025-3-27 02:31 作者: Pituitary-Gland 時(shí)間: 2025-3-27 09:04
3D Printing with Delta Printers, one part of which provides rules for non-US financial institutions in due diligence and reporting while the other provides the legal obligation for US persons to report foreign (i.e. non-US) assets and accounts. At an operational level, the authors highlight key issues such as accidental Americans作者: 豎琴 時(shí)間: 2025-3-27 09:56
Supported Printer Manufacturerst of good compliance and best practice. They also represent the two areas that are least understood or interpreted and the most frequent areas of material failure, if not events of default. The authors opine on the effects of language and culture that leads to a direct relationship between levels of作者: Plaque 時(shí)間: 2025-3-27 14:48
https://doi.org/10.1007/0-306-46857-3eable circumstances. The reality is that most scenarios will be simpler by at least an order of magnitude simply based on a single jurisdiction’s position. However, there are further practical steps that financial firms can take to simplify the impact of FATCA and thus reduce both cost and risk. Thi作者: 發(fā)炎 時(shí)間: 2025-3-27 17:49 作者: CHURL 時(shí)間: 2025-3-27 23:21
Ibrahim (Abe) M. Elfadel,Gerhard Fettweisnts that could, in theory, be being used to evade tax. The authors describe the different reporting routes direct to IRS for Model 2 IGA markets and non-IGA markets and via domestic regulators for Model 1 IGA markets. The authors discuss the technological mechanisms for reporting as well as the risk作者: 是貪求 時(shí)間: 2025-3-28 05:41 作者: Genome 時(shí)間: 2025-3-28 07:44
Semiconductor Industry and TCAD,uss the bilateral and multi-lateral components of AEoI and similarities to FATCA. The chapter outlines the basis for due diligence under CRS as the part opf AEoI that applies to financial institutions as well as the AEoI itself that handles, predominantly, the data exchange between partner competent作者: 鎮(zhèn)痛劑 時(shí)間: 2025-3-28 11:06
3D Video Coding for Embedded Devicesing the information preparatory to exchange. This is handled by the Common Reporting Standard (CRS). This chapter describes the nature of the different parties relevant to CRS—account holders, financial institutions and tax authorities. The authors segment each participant and discuss the challenges作者: 未開(kāi)化 時(shí)間: 2025-3-28 17:53
https://doi.org/10.1007/978-1-4471-4120-4 that between reporting financial firms and their domestic tax authority and second between the competent authorities themselves. CAA exchange is time dependent on CRS and internal data delivery and many tax authorities are well behind in terms of giving adequate guidance to their reporting firms le作者: ABIDE 時(shí)間: 2025-3-28 19:39 作者: CROAK 時(shí)間: 2025-3-29 02:52
https://doi.org/10.1007/978-3-8348-9533-2alongside the core principles of the framework. The tax planning practices of multinational enterprises are undergoing unprecedented levels of media scrutiny, with household name companies such as Apple and Google making headlines with their tax avoidance strategies. Tax base erosion and profit shif作者: Diuretic 時(shí)間: 2025-3-29 03:48
Andrew Bell,Frank J. Rybicki,Kelly Kohlerxtra-territorial regulatory structure underpinned by the US HIRE Act (2010), commonly referred to as FATCA. The OECD subsequently followed this with a multilateral voluntary framework—the Automatic Exchange of Information (AEoI) and separately developed the Base Erosion and Profit Shifting framework作者: 鉗子 時(shí)間: 2025-3-29 08:14
3D Printing with Delta Printersial treatment based on the aggregated value of accounts and recalcitrance versus non-participation. All of these constitute very real practical challenges for financial institutions and often for their customers.作者: 發(fā)電機(jī) 時(shí)間: 2025-3-29 13:44
https://doi.org/10.1007/0-306-46857-3through the use of the xml standard and online portals for the delivery of data in the International Data Exchange System (IDES) and the International Compliance Management Model (ICMM). Financial firms can themselves take risk reduction steps such as TIN Matching that is also described in this chap作者: BUMP 時(shí)間: 2025-3-29 15:55
Semiconductor Industry and TCAD,t to implement FATCA secondary legislation even after seven years. Practical issues discussed include (i) understanding, (ii) consultation, (iii) legislation and (iii) implementation, IT, training and administration.作者: GRIEF 時(shí)間: 2025-3-29 22:10 作者: antidepressant 時(shí)間: 2025-3-30 03:35
Introductionxtra-territorial regulatory structure underpinned by the US HIRE Act (2010), commonly referred to as FATCA. The OECD subsequently followed this with a multilateral voluntary framework—the Automatic Exchange of Information (AEoI) and separately developed the Base Erosion and Profit Shifting framework作者: Kinetic 時(shí)間: 2025-3-30 04:59
Principles of FATCAial treatment based on the aggregated value of accounts and recalcitrance versus non-participation. All of these constitute very real practical challenges for financial institutions and often for their customers.作者: Incorruptible 時(shí)間: 2025-3-30 10:13
Simplifying FATCAthrough the use of the xml standard and online portals for the delivery of data in the International Data Exchange System (IDES) and the International Compliance Management Model (ICMM). Financial firms can themselves take risk reduction steps such as TIN Matching that is also described in this chap作者: 猛然一拉 時(shí)間: 2025-3-30 15:15
Principles of AEoI-CRSt to implement FATCA secondary legislation even after seven years. Practical issues discussed include (i) understanding, (ii) consultation, (iii) legislation and (iii) implementation, IT, training and administration.作者: fallible 時(shí)間: 2025-3-30 17:40
The Common Reporting Standardt makes defining a reportable account and even assessing the effort required, a much more complex issue. We introduce here the concept of investor self declarations (ISDs) that mimic some of the features of the US W-8 forms and create similar problems for financial firms. Control and oversight in CR作者: 易發(fā)怒 時(shí)間: 2025-3-30 23:45
Introduction(GATCA) as the way of describing commonalties in all tax evasion detection and reporting frameworks. The differences between tax evasion, being illegal, and tax avoidance, being legal but ethically reprehensible are outlined. Tax evasion consists of either hiding assets cross border in the financial作者: 類(lèi)似思想 時(shí)間: 2025-3-31 02:27 作者: Mast-Cell 時(shí)間: 2025-3-31 05:21
Background and Principlesl powers via the HIRE Act, AEoI is a voluntary framework?that relies on domestic legislation. The chapter clarifies the concept of reportability being the basis of detection and flowing from KYC, AML, BEPS actions and enhanced due diligence. To reduce operational burdens, exceptions and exemption, b作者: intoxicate 時(shí)間: 2025-3-31 11:55
Introduction to FATCAS legislation, is based on the HIRE Act (2010) which provides rules for non-US financial firms and also obligations on US persons to report their non-US assets. FATCA is effectively a set of due diligence procedures to be applied by non-US financial institutions to allow them to identify US account 作者: lethal 時(shí)間: 2025-3-31 15:29
Principles of FATCA, one part of which provides rules for non-US financial institutions in due diligence and reporting while the other provides the legal obligation for US persons to report foreign (i.e. non-US) assets and accounts. At an operational level, the authors highlight key issues such as accidental Americans
