challenges created by automatic exchange of information /
نام نخستين پديدآور
Viktoria Wöhrer.
وضعیت نشر و پخش و غیره
محل نشرو پخش و غیره
Amsterdam, The Netherlands :
نام ناشر، پخش کننده و غيره
IBFD,
تاریخ نشرو بخش و غیره
[2018]
مشخصات ظاهری
نام خاص و کميت اثر
1 online resource.
فروست
عنوان فروست
WU Institute for Austrian and international tax law - tax law and policy series
یادداشتهای مربوط به کتابنامه ، واژه نامه و نمایه های داخل اثر
متن يادداشت
Includes bibliographical references.
یادداشتهای مربوط به مندرجات
متن يادداشت
Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Why Do We Need Information Exchange? -- Chapter 3: Exchange of Information -- A Historical Overview -- 3.1. Introduction -- 3.2. Bilateral exchange of information -- 3.2.1. The League of Nation's work on exchange of information -- 3.2.1.1. Early developments -- 3.2.1.2. 1927 Model Tax Conventions -- 3.2.1.3. Proposal for automatic exchange of information -- 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions -- 3.2.2. The OECD's work on exchange of information
متن يادداشت
3.2.2.1. First OECD Model of 1963 -- 3.2.2.2. OECD Model of 1977 -- 3.2.2.3. The 2000 update to the OECD Model -- 3.2.2.4. OECD report on Harmful Tax Competition (1998) -- 3.2.2.5. OECD report on Improving Access to Bank Information (2000) -- 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002) -- 3.2.2.7. The 2005 update to the OECD Model -- 3.2.2.8. Global Forum -- 3.2.2.9. The 2012 update to the OECD Model -- 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015)
متن يادداشت
3.2.3. The UN's work on exchange of information -- 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980) -- 3.2.3.2. The 2011 update to the UN Model -- 3.2.3.3. The 2017 update to the UN Model -- 3.2.4. Summary: Bilateral exchange of information -- 3.3. Multilateral exchange of information -- 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988) -- 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010) -- 3.3.3. OECD Common Reporting Standard (2014)
متن يادداشت
3.3.4. BEPS Action 5: Exchange of tax rulings (2015) -- 3.3.5. BEPS Action 13: Country-by-country reporting (2015) -- 3.3.6. Summary: Multilateral exchange of information -- 3.4. Exchange of information in the European Union -- 3.4.1. Mutual Assistance Directive (1977) -- 3.4.2. Administrative Cooperation Directive (2011) -- 3.4.3. Savings Directive (2003) -- 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015) -- 3.4.5. Automatic exchange of financial account information under the DAC (2014) -- 3.4.6. Fourth Anti-Money Laundering Directive (2015)
متن يادداشت
3.4.7. Access to AML information by tax authorities -- 3.4.8. Fifth Anti-Money Laundering Directive -- 3.4.9. Automatic exchange of tax rulings under the DAC -- 3.4.10. Automatic exchange of CbC reports under the DAC -- 3.4.11. Public CbC reporting -- 3.4.12. Automatic exchange of information on reportable cross-border arrangements -- 3.4.13. Summary: Exchange of information in the European Union -- 3.5. Scope of exchange of information: Steadily increasing? -- Chapter 4: Scope of Automatic Exchange of Information -- 4.1. Introduction -- 4.2. Automatic exchange of financial account information
بدون عنوان
0
بدون عنوان
8
بدون عنوان
8
بدون عنوان
8
بدون عنوان
8
یادداشتهای مربوط به خلاصه یا چکیده
متن يادداشت
This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees.
ویراست دیگر از اثر در قالب دیگر رسانه
شماره استاندارد بين المللي کتاب و موسيقي
9087224699
موضوع (اسم عام یاعبارت اسمی عام)
موضوع مستند نشده
Data protection-- Law and legislation-- European Union countries.
موضوع مستند نشده
Tax administration and procedure-- European Union countries.
موضوع مستند نشده
Data protection-- Law and legislation.
موضوع مستند نشده
LAW / Constitutional
موضوع مستند نشده
LAW / Public
موضوع مستند نشده
Tax administration and procedure.
نام جغرافیایی به منزله موضوع
موضوع مستند نشده
European Union countries.
بدون عنوان
7
مقوله موضوعی
موضوع مستند نشده
LAW-- 018000
موضوع مستند نشده
LAW-- 075000
رده بندی ديویی
شماره
342
.
240858
ويراست
23
رده بندی کنگره
شماره رده
KJE6071
نشانه اثر
.
W64
2018
نام شخص به منزله سر شناسه - (مسئولیت معنوی درجه اول )