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Dissertations / Theses on the topic 'The exchange of tax information'

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Published: 28 May 2022
Last updated: 31 July 2025

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1

Braun, Julia, and Martin Zagler. "Tax Information Exchange with Developing Countries and Tax Havens." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf.

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The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with in
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2

Braun, Julia, and Alfons Weichenrieder. "Does Exchange of Information between Tax Authorities Influence Multinationals' Use of Tax Havens?" WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4482/1/SSRN%2Did2569624.pdf.

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Since the mid-1990s, countries offering tax systems that facilitate international tax avoidance and evasion have been facing growing political pressure to comply with the internationally agreed standards of exchange of tax information. Using data of German investments in tax havens, we find evidence that the conclusion of a bilateral tax information exchange agreement (TIEA) is associated with fewer operations in tax havens and the number of German affiliates has on average decreased by 46% compared to a control group. This suggests that firms invest in tax havens not only for their low
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3

Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i
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4

Hawkshaw, Robert Stephen. "Tax information exchange and the erosion of taxpayer privacy rights." Thesis, University of British Columbia, 2014. http://hdl.handle.net/2429/48389.

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The exchange of taxpayer information between revenue agencies has been increasing as a response to globalization and technological advances, which have allowed taxpayers more opportunities for tax avoidance and tax evasion. Tax information exchange allows revenue agencies to take advantage of these same advances. The legal framework through which the exchange of taxpayer information is implemented consists of modifications to existing tax conventions and special Tax Information Exchange Agreements. These tax treaties modify and override domestic privacy laws. The Canadian income tax system ope
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Valdez, Ladrón de Guevara Patricia. "The Tax Information Exchange Agreements and their Implementation in Peru." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118923.

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In this article, the author begins by giving an overview of the systems of tax information exchange. Not only describes and analyzes the nature of this figure, but also performs a comprehensive analysis of the content, the subjects involved, and the ways and means of information exchange. Finally, analyzes international agreements on exchange of information on tax matters in Peru which is part. He concludes his analysis by focusing on the implementation of FATCA (Foreingn Account Tax Compliance Act) in Peru.<br>En el presente artículo, la autora comienza dándonos un panorama general sobre los
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Cordón, Ezquerro Teodoro. "Taxpayers rights in the exchange of information between Tax Administrations." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116574.

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This paper evidences the need that Tax Administrations have, within a context of economic globalization and business internationalization, to improve and intensify exchange of information in order to achieve an effective and efficient control over the application process of their domestic tax regimes. Considering the benefit maximizing strategy implemented by private economic agents in the global setting, which includes international tax planning as one of their tools, Tax administrations ought to collaborate with each other. Exchange of information is the most suitable mean to implement such
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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 Complia
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Britton, Phillipa. "Information exchange across borders and confidentiality rights of taxpayers from a South African perspective." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20305.

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In light of the provisions of the Tax Administration Act, No 28 of 2011 (TAA), as well as the introduction of Tax Information Exchange Agreements (TIEAs) between South Africa and other nations around the world, the issues around information exchange and the confidentiality thereof has become pertinent. Article 26 of the Organisation of Economic Co-operation and Development (OECD) Model Tax Convention on Income and on Capital provides a standard for information exchange and also highlights the use of automatic exchange of information as being considered a standard form of information exchange.
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Van, Schalkwyk Johannes Murray. "An analysis of treaties for the exchange of information for tax purposes impacting a South African retail sector taxpayer and financial institutions trading in the Southern African development community region." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15712.

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Based on recent international tax developments, global revenue authorities have identified a need for the exchange of taxpayer information (EOI) to identify both tax evasion and tax avoidance. This will impact the South African Development Community (SADC) tax payers and financial institutions by increasing the need for additional administrative capacity to identify and report such information, and for revenue authorities to share such information in appropriate circumstances. A number of bilateral and multilateral treaties are currently applicable to SADC taxpayers that regulate the exchange
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10

Косиця, Ольга Олексіївна, Ольга Алексеевна Косица та Olha Oleksiivna Kosytsia. "Правові засади міжнародної взаємодії по обміну податковою інформацією". Thesis, НАВСУ, 2013. http://essuir.sumdu.edu.ua/handle/123456789/48453.

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Окреслено важливість дослідження питання обміну податковою інформацією між податковими органами України і зарубіжних країн, розглянуто правові підстави міжнародного обміну податковою інформацією.<br>Определена важность исследования вопроса обмена налоговой информацией между налоговыми органами Украины и зарубежных стран, рассмотрены правовые основания международного обмена налоговой информацией.<br>Outlined the importance of the study of the exchange of tax information between tax authorities of Ukraine and foreign countries, considered the legal basis for the international exchange of tax inf
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Weichenrieder, Alfons, and Fangying Xu. "Are Tax Havens Good? Implications of the Crackdown on Secrecy." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4647/1/SSRN%2Did2661454.pdf.

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The pressure on tax haven countries to engage in tax information exchange shows first effects on capital markets. Empirical research suggests that investors do react to information exchange and partially withdraw from previous secrecy jurisdictions that open up to information exchange. While some of the economic literature emphasizes possible positive effects of tax havens, the present paper argues that proponents of positive effects may have started from questionable premises, in particular when it comes to the effects that tax havens have for emerging markets like China and India. (authors'
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MASTELLONE, Pietro. "La cooperazione fiscale internazionale. Contributo allo studio dell’equilibrio fra contrasto all’evasione fiscale internazionale e tutela dei diritti del contribuente." Doctoral thesis, Università degli studi di Bergamo, 2013. http://hdl.handle.net/10446/28802.

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This doctoral research analyses the delicate balance between the State’s interest to assess and recover unpaid taxes and taxpayers’ rights protection, which is increasingly jeopardised in cross-border co-operation procedures. When assessing and collecting taxes, States are often dealing with transnational situations, which have became extremely common in the present globalised economy. In this respect, taxpayers resort to ingenious tax planning schemes aimed at obtaining substantial reductions of the tax burden normally due to the tax office, making a great use of so-called tax havens. States
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13

Kyamulesire, Sarah Janet Kabalengura. "A comparative study of the exchange of information to enhance tax transparency in the United States of America, the United Kingdom and South Africa." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/67757.

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The 2008 financial crisis shifted the focus of governments and their tax authorities and led to efforts to prevent base erosion and profit shifting through ‘tax transparency’. As a result, tax authorities are marking their territories and exhibiting determination to identify perpetrators who are seen to be benefiting from profits being shifted with the sole intention of avoiding, evading or even reducing their tax liability. Organisations such as the OECD, governments and tax authorities have come together to combat the erosion caused by gaps that had been identified and used by taxpayers to
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14

Valderrama, Irma Johanna Mosquera, Addy Mazz, Luis Eduardo Schoueri, et al. "The Rule of Law and the Effective Protection of Taxpayers' Rights in Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5732/1/SSRN%2Did3034360.pdf.

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The overall aim of this article is to analyse the taxpayers' rights in relation to the emerging standard of transparency with specific reference to Brazil, Colombia, South Africa and Uruguay. Exchange of information between tax authorities is increasing rapidly all around the world. This global development is largely the result of the introduction of the standard of transparency by the Organization for Economic Cooperation and Development ("OECD") with the political mandate of the G20 and more recently, in 2013, the introduction of the global standard of automatic exchange of information. Gove
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15

Dahlman, Roland. "Corporate form and international taxation of box corporations." Doctoral thesis, Stockholm : Acta Universitatis Stockholmiensis : Almqvist & Wiksell International [distributör], 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-1009.

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Kašpar, Tomáš. "Kvantifikace a srovnání daňových úniků na dani z přidané hodnoty ve vybraných zemích Evropské unie a odhad daňové mezery." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444244.

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The diploma thesis deals with the finding and evaluation of the usefulness and influence of tax authority tools in the Czech Republic and in selected countries of the European Union according to similar indicators. The aim of the thesis is to analyze the effectiveness and utility of the tools used. The number of information in the international exchange of information is compared and the number of tax subjects in the gray economy and their involvement in tax evasion is evaluated. The theoretical part defines core elements of the diploma thesis which are the value added tax, the VAT GAP and the
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17

Granström, Stefan. "Hur kommer de nya skatteavtalen att påverka CFC-lagstiftningen?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15106.

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Det har sedan lång tid tillbaka förekommit att svenska skattskyldiga försökt att undkomma beskattning i Sverige genom att gömma undan tillgångar utomlands i lågbeskattade länder, där sekretessen av information har varit stor. Lagstiftarna i Sverige har försökt att förhindra detta genom att tidigare infört den s.k. CFC-lagstiftningen. Syftet med lagstiftningen är att förhindra eller åtminstone försvåra att svenska skattskyldiga företar transaktioner med ut-ländska juridiska personer och genom det urholkar den svenska skattebasen. Lagstiftningen möjliggör att svenska skattskyldiga beskattas löpa
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Jedličková, Zuzana. "Změny v mezinárodním daňovém plánování v důsledku zvýšené mezivládní spolupráce a zavedení globální výměny informací." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194033.

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The thesis is focused mainly on changes in the field of tax planning, global exchange of information and documents, on the basis of which the information exchange is realized. The thesis is also devoted to protection of identity of owners of assets and income, and various instruments which allows preserving it. The practical part of the thesis is formed by a case study. The aim of the thesis is to coherently examine and summarize the changes that took place in international tax planning over the past few years, mainly because of increased international cooperation in tax matters.
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19

Do, Cabo Notaroberto Barbosa Hermano Antonio. "Les échanges internationaux de renseignements fiscaux : recherches sur un paradigme fiscal limité." Thesis, Paris 2, 2017. http://www.theses.fr/2017PA020086.

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La coopération internationale par l’échange de renseignements fiscaux, question classique si bien que marginale, s’est renouvelé dans l’acuité pour devenir l’une des matières les plus sensibles du droit fiscal international contemporain. Malgré tous les efforts politiques et juridiques déployés ces dernières années, et leurs véritables avancées sur le plan de la technique juridique et de l’efficience administrative, il y a raisons de craindre qu’elle rencontre encore des différents limites pour fonctionner efficacement au niveau planétaire. Cette thèse s’occupe d’identifier l’existence d’un ré
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Burešová, Lucie. "Mezinárodní spolupráce v boji proti daňovým únikům v oblasti přímých daní na úrovni OECD a EU." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206075.

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The thesis deals with international cooperation in the fight against tax evasion in the field of direct taxation at the level of OECD and EU. First, the thesis explains why international tax evasion occurs, what the most common forms of tax evasion are and also how multinational companies use international, sometimes even aggressive, tax planning to reduce the tax burden. The next section specifies diverse measures already adopted within the OECD and the EU and also those that are still in preparation. Any action taken at the international level is put into context with what the Czech Republic
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Bernal, Oscar. "Financial information flows and central bank interventions: the case of Japan." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210599.

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La thèse comporte deux parties. Dans la première partie (Chapitres 1 et 2), un examen des déterminants des interventions officielles sur le marché des changes est proposée. Dans la second partie (Chapitres 3 et 4), c'est la problématique des interventions dites « secrètes » qui est étudiée. <p><p>Chapitre 1: « Talks, financial operations or both »<p><p>Ce chapitre propose une nouvelle approche aux fonctions de réaction permettant d’examiner, dans un même modèle, les déterminants des différents types d’interventions (les interventions effectives et les interventions orales). Le modèle permet de
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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 Dohod
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Liu, Xiaoning. "Bluetooth information exchange network." Click here to access this resource online, 2008. http://hdl.handle.net/10292/722.

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Bluetooth is a low cost and low power wireless technology for connecting portable and / or fixed Bluetooth enabled devices to form short-range wireless ad hoc personal area networks (PANs). As the Bluetooth specification does not specify a protocol to form ad hoc Bluetooth networks, a method for forming an efficient Bluetooth network under a practical networking scenario is still an open research problem. This thesis introduces an approach to implement an indoor ad hoc Bluetooth wireless network, Bluetooth information exchange network (BIEN). This network formation is based on Bluetooth and Ja
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Mårtenson, Wikström Eva. "Information exchange in paediatric care." Doctoral thesis, Linköpings universitet, Omvårdnad, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-18007.

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Information exchange is an essential component for all involved in the paediatric care encounter. Despite this, most of the research about information exchange concerns adults and the significance of the child’s existence in the encounter have not been given sufficient attention. Therefore, the overall aims of this thesis were twofold. Firstly, the aim was to identify, describe and generate concepts in information exchange between minors, parents/guardians and health care professionals in paediatric care situations. Secondly, the intention was to formulate a theoretical construction, a theory,
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Roberts, Mark Andrew. "Information and exchange rate dynamics." Thesis, University of Warwick, 1988. http://wrap.warwick.ac.uk/4460/.

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Theoretical models of the exchange rate are developed where information on the model is not fully available to agents. It is an application of Benjamin Friedman's (1979) theme that full rational expectations may be a possibility only in the long-run, even for completely rational individuals. The thesis attempts to develop the theory of exchange rate behaviour by considering some neglected informational issues. The three substantive chapters each consider specific aspects of relevance to the determination of the exchange rate from an asset market view of perfect capital mobility. These are the
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Захаров, Ігор Вікторович, Игорь Викторович Захаров, and Ihor Viktorovych Zakharov. "Tax influence at information and communication technology." Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/8506.

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Hunt, Richard Wayne. "SNAP/DDN interface for information exchange/." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/23395.

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This theses examines shipboard nontactical, unclassified information exchange and recommends a methodology which will reduce message traffic loading on the Naval Telecommunications System (NTS) and improve administrative performance in the fleet. The Navy's organizational information requirements are reviewed and evaluated. Specifically, it explores the advantages and difficulties of connecting Shipboard Nontactical ADP Program (SNAP) systems to the Defense Data Network (DDN). A review of existing information exchange procedures, including NTS, SNAP II, and DDN, is provided. An overview of the
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Goyal, Amit 1979. "Synchronized exchange of material and information." Thesis, Massachusetts Institute of Technology, 2002. http://hdl.handle.net/1721.1/17605.

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Thesis (M.Eng.)--Massachusetts Institute of Technology, Dept. of Electrical Engineering and Computer Science, June 2003.<br>Includes bibliographical references (leaves 39-41).<br>Commerce is all about the carefully managed exchange of material, money, and information. Traditionally, the connection between material and information has been tenuous, with humans acting as the intermediaries. This has made the supply chain inefficient and expensive. The Auto-lID Center has created a stronger, automatic link between inanimate objects and computers. This thesis completes the information exchange, or
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Park, Keebong. "Exchange-traded funds and information asymmetry." Thesis, Aston University, 2008. http://publications.aston.ac.uk/15368/.

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This thesis focuses on three main questions. The first uses ExchangeTraded Funds (ETFs) to evaluate estimated adverse selection costs obtained spread decomposition models. The second compares the Probability of Informed Trading (PIN) in Exchange-Traded Funds to control securities. The third examines the intra-day ETF trading patterns. These spread decomposition models evaluated are Glosten and Harris (1988); George, Kaul, and Nimalendran (1991); Lin, Sanger, and Booth (1995); Madhavan, Richardson, and Roomans (1997); Huang and Stoll (1997). Using the characteristics of ETFs it is shown that on
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Bellamy, Lisa. "Student Visa Control and Information Exchange." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/1640.

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Expired student visas can contribute to illegal residence in the U.S. and may also be a valuable source of information for Homeland Security. Although the reason for remaining in the U.S. might be for nonthreatening purposes, threatening actions could occur as an individual gets lost in the country. The purpose of this study was to determine how visas were issued, the reasons an individual may remain beyond the approved visa date, and the mechanisms intelligence and law enforcement agencies use to exchange information with each other. This research was based on the new war theory and the Lockw
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Holmlund, Andreas, and Richard Sjöberg. "Information exchange with CIM for Engergy Industry." Thesis, KTH, Industriella informations- och styrsystem, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-81408.

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To produce, transfer and deliver energy within the power system, reliable and available information systems are a part of the key to success. Information about the grid states, outages, assets, locations, customers etc. is required to operate the business. Information systems need to exchange information, both within a utility and with external utilities. Since different utilities use different information systems with different information models an incentive for a standardized information model occurs. The Common Information Model (CIM) is an information model standardized by International E
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D'Souza, Chris. "Information and learning in foreign exchange markets." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0007/NQ42940.pdf.

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Ng, Edward Hon Khay. "Public information and foreign exchange rate volatility." Connect to resource, 1990. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261503175.

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Pickering, William Roy. "Improved pharmaceutical information exchange with developing countries." Thesis, City University London, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.260314.

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Almalohi, Mussaad. "Implementing Health Information Exchange System: Saudi Arabia." Digital Commons at Loyola Marymount University and Loyola Law School, 2015. https://digitalcommons.lmu.edu/etd/350.

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In Saudi Arabia, medical errors are at an alarming level. Lack of a Health Information Exchange (HIE) system is one the greatest reasons for medical errors in the Kingdom. Health care in many countries has evolved with the invention of electronic health information exchange system, henceforth HIE. This research paper purposes to implement HIE in Saudi Arabia, which entirely does not have a system of the sort. It is imperative instill HIE in the health care system in Saudi to allow physicians, nurses, health care facilities as well as patients to electronically share medical information in a sa
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Manchaiah, Vinaya, and Brenda Louw. "Global Engagement: Problem Solving and Information Exchange." Digital Commons @ East Tennessee State University, 2016. https://dc.etsu.edu/etsu-works/2140.

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This interactive session provides opportunities (1) to share ideas for infusing global perspectives and goals into CAPCSD projects, conferences, and the work of committees and task forces; (2) to discuss ways to collaborate in an ongoing global engagement projects and help include content for 2017 conference; and (3) to create how-to guides for ethical and culturally attuned translational research, and clinical education, and service learning.
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Amberger, Harald, Eva Eberhartinger, and Helmut Kasper. "Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/4897/1/SSRN%2Did2727680.pdf.

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Recent empirical findings suggest that firms might not always engage in economically optimal tax planning. We conduct a series of four laboratory experiments with 223 students and 62 tax professionals to examine whether decision biases offer a behavioral explanation for tax outcomes. We find that individuals overestimate the importance of tax rates relative to the tax base when facing time pressure in tax-planning decisions. This systematic decision bias results in suboptimal choices. In line with the theory of rational inattention, we observe that increasing tax-burden differences between two
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Hagstrand, Simon. "Social Knowledge Exchange : How Individuals exchange and interpret information to recieve correct understanding." Thesis, Högskolan i Skövde, Institutionen för hälsa och lärande, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-13016.

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Lewis, Judy D. (Judy Dianne). "Examination of the Effects of Experience and Missing Information on Tax Preparer Judgment." Thesis, University of North Texas, 1996. https://digital.library.unt.edu/ark:/67531/metadc279220/.

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This research examines how experience and missing information affect judgments of tax return preparers. Tax return preparers may often be faced with the problem of incomplete information, and their responses to this problem may be conditioned by whether or not they recognize information is missing. Based on the Holland et al.'s cognitive theory of induction as applied to tax judgment by Marchant et al., it was hypothesized that experienced tax preparers would correctly classify more items as to their relevance to a specific tax issue than novice tax preparers. Additionally, it was hypothesized
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Khalifa, Nermin M. "Impact of information exchange on supply chain strategies." Thesis, Middlesex University, 2010. http://eprints.mdx.ac.uk/12443/.

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Due to globalisation and the competition faced from Asian countries, there is an emergent need to investigate how to extend the limited capabilities of developing countries in order to survive in the market as well as reach global market. Developing countries play an important role as OEM units to provide global markets with under-brand names. Many difficulties face the industrial zones in these countries in their attempt to reach this target and these prevent them from providing their own brands. For example, many sectors in Egyptian industry are outperformed by Chinese competition and have e
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Dell'Ariccia, Giovanni. "Asymmetric information, exchange rate uncertainty and banking competition." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/10317.

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Cheong, Si-Un, and 張思遠. "International Tax Cooperation and Taxpayers’ Rights-Focusing on the Exchange of Information." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/y3v5f8.

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碩士<br>國立臺灣大學<br>科際整合法律學研究所<br>105<br>Under the economic globalization, free capital flows caused tax competition among countries, and some of them attract foreign investment through lowering tax rate for overseas investors. Since there are differences among tax rates, there is an incentive for individual or business to transfer their capitals from regions with higher tax rate, to regions with lower one, and this damages the tax base of a country. Compared to domestic assets, unless the taxpayer declares income honestly, it is hard for taxation authorities to understand the real status of such
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43

Lombaard, Michelle. "Analysing the tax agreements of the exchange of information that exists between the South African government and other government authorities around the world." Thesis, 2016. http://hdl.handle.net/10539/19415.

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A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation)<br>South Africa had entered into 97 double taxation agreements (at the time of this study in 2014) with other countries which generally contain an article which authorises the exchange of information between South Africa and the treaty partner. The 2008 global financial crisis re-emphasized the increase in tax planning structures as a result of globalisation to avoid or ev
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44

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<br>東吳大學<br>會計學系<br>105<br>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 c
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45

Lin, Chuan-Hui, and 林娟慧. "Information Content and Stock Price Informativeness of Deferred Tax Valuation Allowance：Empirical Evidence in the Taiwan Stock Exchange." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/94009053817677532961.

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46

Pei-Yuan, Huang, and 黃珮瑗. "The Impact of Cross-strait Taxation Agreement on the Tax Reduction & Exemption Measures and Information Exchange." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/u2m4yf.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>106<br>With the globalization of economic activities and the liberalization of capital movements, the progress of cross-strait economic and trade exchanges has been rapid and obvious. As early Taiwan businessmen investing in the mainland, they not only brought about the economic modernization of the mainland, but also expanded the industrial boundaries of Taiwan. However, due to special cross-strait relations and different political entities, the problem of taxation derived from cross-border transactions has still been resolved by the provisions of domesti
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47

Lin, Yu-Hsiu, and 林煜修. "The impact of tax information exchange mechanisms on capital structures of new registered foreign affiliates of Taiwan's listed companies." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/65u44d.

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碩士<br>國立政治大學<br>財政學系<br>106<br>More than 60 percent of the investment structures in Taiwan’s listed companies are indirect holdings. Consequently, the conduit companies are very common to appear in corporates’ investment structures. Furthermore, the issues on tax information transparency become more vivid gradually. Consequently, most countries start to conclude Tax Information Exchange Agreements (TIEAs) or to include articles related to information exchange into the tax treaties; developing countries and tax havens are forced to sign TIEAs with developed countries under the international aut
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48

Jung, Wan-Yan, and 鍾宛嫣. "International Exchange of Information in Tax Matters and the Protection of Taxpayers: Focusing on OECD Model and European Union Law." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/8uhx53.

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碩士<br>國立臺灣大學<br>法律學研究所<br>106<br>The process of international exchange of information in tax matters is jointly regulated by international legal instruments and domestic laws. Through exchange of information, a country has access to tax information related to taxpayer’s economic activities abroad and levies taxes based on these exchanged information. Exchange of information is important for tax cooperation and helps tax authorities levy taxes and prevent tax avoidance and tax evasion. However the collecting, the transmitting and the use of such information may also affect the taxpayer’s rights
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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.<br>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
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Kłosowiak, Miłosz. "Wymiana informacji w sprawach podatkowych a ochrona praw podatnika." Doctoral thesis, 2021. https://depotuw.ceon.pl/handle/item/3927.

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Wymiana informacji w sprawach podatkowych jest uznawana za najbardziej właściwy środek do wykrywania oraz przeciwdziałania unikaniu oraz uchylaniu się od opodatkowania występujących na płaszczyźnie międzynarodowej. Zwiększony zostaje poziom kontroli operacji transgranicznych. Ponadto przyczynia się do podnoszenia poziomu transparentności. W ten sposób wpływa na zmniejszanie nieuczciwej konkurencji podatkowej między państwami. Podstawowym zadaniem wymiany informacji jest przyczynienie się do określenia prawidłowej wysokości podatku. Mechanizm ten może działać w interesie podatnika poprzez przyc
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