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Journal articles on the topic 'The exchange of tax information'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

OLIYNYK, Yana, and Nataliia CHUKHRAIEVA. "Confidentiality of tax information subject to automatic exchange: imperatives of ensuring." Fìnansi Ukraïni 2022, no. 2 (2022): 99–116. http://dx.doi.org/10.33763/finukr2022.02.099.

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OECD governments are working together to address important issues of rapid response to the use of aggressive tax planning and transfer pricing by multinational entities (MNE). Activities in the area of transfer pricing lead to the erosion of the tax base – the state does not receive adequate tax revenues. World practice shows that transfer pricing needs to be regulated. The OECD provided recommendations, including on the establishment of mechanisms for the administration of transfer pricing, the definition of basic requirements for documentation on transfer pricing and the exchange of tax info

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Klemenčić, Irena, and Maja Klun. "Exchange of Information in Tax Matters." Hrvatska i komparativna javna uprava 22, no. 4 (2022): 605–32. http://dx.doi.org/10.31297/hkju.22.4.5.

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Globalisation and cross-border movement of persons and capital have placed new challenges before national tax systems as well as international taxation. Over the past 20 years there has been an unprecedented development of exchange of information, a previously ancillary instrument which has developed into a widely accepted global means of fighting tax evasion. Exchange of information has evolved from an instrument of limited scope used for the implementation of tax treaty provisions to a sophisticated system of automatic information exchange encompassing a vast majority of countries, including

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Hernández-Belaides, Hernán José. "Colombia – Panamá: trazabilidad de un acuerdo de intercambio de información tributaria." Suma de Negocios 14, no. 30 (2023): 71–77. http://dx.doi.org/10.14349/sumneg/2023.v14.n30.a7.

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Introduction: In the fight against cross-border tax evasion, States use tools to achieve this goal. One of the main tools are treaties and conventions that seek to ensure that taxpayers are not taxed in two jurisdictions for the same transaction and to establish which of the signatory States collects the taxes without this collection occurring twice, which is essential for the determination of the taxes associated with the transactions of the nationals involved. Objective: From this perspective, the purpose of this paper is to trace the origin of the partial exchange of tax information between

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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 (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 Co

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Cannas, Francesco. "Tax Cooperation and Exchange of Information." Erasmus Law Review 15, no. 2 (2022): 125–35. http://dx.doi.org/10.5553/elr.000223.

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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 (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 Inform

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Pereira, Roberto Codorniz Leite. "The Emergence of Transparency and Exchange of Information for Tax Purposes on Request as an International Tax Custom." Intertax 48, Issue 6/7 (2020): 624–41. http://dx.doi.org/10.54648/taxi2020057.

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In this article, the author contends that transparency and exchange of information on request became an international tax custom. The content of this new international tax custom is the exchange of information on request with regard to all tax matters for the administration and enforcement of domestic tax law without regard to a domestic tax interest requirement or bank secrecy for tax purposes with extensive safeguards to protect confidentiality of the information exchanged (the so called EOI Standard). The emergence of the EOI Standard as an international tax custom is a clear sign of change

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Rocha, Sergio André. "Exchange of Tax-Related Information by Brazil." Intertax 40, Issue 8/9 (2012): 497–502. http://dx.doi.org/10.54648/taxi2012049.

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This article deals with exchange of tax information by Brazil. It starts by analyzing Brazil's domestic regulations regarding secrecy of tax information and moves on to examine how Article 26 of the OCDE Model Convention appears in Brazilian treaties. Finally, we comment on the report on Brazil issued by the Global Forum on Transparency and Exchange of Information for Tax Purposes, highlighting its main remarks and conclusions.

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Kemme, David M., Bhavik Parikh, and Tanja Steigner. "Tax Havens, Tax Evasion and Tax Information Exchange Agreements in the OECD." European Financial Management 23, no. 3 (2017): 519–42. http://dx.doi.org/10.1111/eufm.12118.

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Eunmee Lee. "International Countermeasure against Tax Haven and Tax Information Exchange Agreement." Journal of IFA, Korea 26, no. 2 (2010): 309–46. http://dx.doi.org/10.17324/ifakjl.26.2.201008.009.

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11

Mączyński, Dominik. "The BEPS Influence on Tax Information Exchange." Studia Iuridica Lublinensia 27, no. 2 (2018): 127. http://dx.doi.org/10.17951/sil.2018.27.2.127.

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De Flora, Menita Giusy. "Protection of the Taxpayer in the Information Exchange Procedure." Intertax 45, Issue 6/7 (2017): 447–60. http://dx.doi.org/10.54648/taxi2017037.

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Economic globalization and the interdependence of tax authorities highlight the limits of strict national approaches to combating fraud, tax avoidance and evasion. In this context, mutual assistance between tax authorities, in search of direct information to enable the control on the fulfilment of tax obligations by taxpayers, has assumed an increasingly central role. However, the information exchanged through the different stages and tools of administrative cooperation in tax matters should be adequate regarding the various interests involved. On the one hand, those of the States to both exer

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Chacón, Gabriela Rivadeneira. "Does Ecuador Comply with International Tax Information Exchange Standards Required to Apply the Multilateral Agreement on Mutual Administrative Assistance in Tax Matters?" International Journal of Law and Public Administration 4, no. 1 (2021): 57. http://dx.doi.org/10.11114/ijlpa.v4i1.5214.

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The exchange of tax information is essential to prevent fraud and tax evasion. Accordingly, states and international organizations have developed international conventions regarding the exchange of tax information. One example is the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Some States, including Ecuador, have signed and ratified this Convention. However, it is unclear whether Ecuador currently meets almost all Convention's requirements.In this article, I investigated the Ecuadorian regulations and showed that Ecuador complies with most of the Convention’s st

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Kosse, D. D. "Legal Support For Automatic Exchange Of Tax Information According To The CRS Standard For Tax Residents Of Ukraine." Actual problems of improving of current legislation of Ukraine, no. 54 (November 30, 2020): 101–18. http://dx.doi.org/10.15330/apiclu.54.101-118.

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The article deals with the issues of legal support and an integrated legal approach to the analysis and research of issues of provision, receipt, use of tax information in relation to individuals at the interstate level. The legal grounds for the current procedures for the exchange of tax information in Ukraine and the Hellenic Republic, the existing legal possibilities for obtaining tax information on possible tax residents of the respective countries have been determined. The author analyzes the powers of banks and other financial structures to obtain tax information, the legal respons

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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 (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) wi

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16

Lowe, Tom. "Cross-border tax investigations and the OECD’s Tax Information Exchange Regime." Trusts & Trustees 21, no. 9 (2015): 1012–26. http://dx.doi.org/10.1093/tandt/ttv133.

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17

Homenko, Y. V. "The administrative and legal mechanism for the exchange of tax information with the competent authorities of foreign countries: concept and structure." Uzhhorod National University Herald. Series: Law 3, no. 87 (2025): 189–95. https://doi.org/10.24144/2307-3322.2025.87.3.27.

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This article is devoted to defining the concept and structure of the administrative and legal mechanism for the exchange of tax information with the competent authorities of foreign countries. It is noted that this concept is complex and includes three important components – namely, the notion of ‘exchange of tax information’, ‘competent authorities of foreign countries’, and the ‘administrative and legal mechanism’. It is precisely through this structure that the concept is examined in the article. In examining the concept of the exchange of tax information, it is substantiated that the norma

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Soriano, Alberto Gil. "Toward an Automatic but Asymmetric Exchange of Tax Information: the US Foreign Account Tax Compliance Act (FATCA) as Inflection Point." Intertax 40, Issue 10 (2012): 540–55. http://dx.doi.org/10.54648/taxi2012054.

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This article describes the most recent trends in the field of the international exchange of tax information and also pretends to guess whether the initiatives taken have lead to a more neutral, fair and homogenous global tax system. In particular it analyses the current OECD policy on international exchange of tax information, made under request and the recent international provisions setting up new mechanisms of automatic exchange of that information, either unilateral or bilateral. It also focuses on the new US Foreign Account Tax Compliance Act (FATCA), the subsequent Joint Statement made b

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Mariana, MUZYCHUK, and FOMINA Olena. "CbC-REPORTING IN TAX ADMINISTRATION." Foreign trade: economics, finance, law 116, no. 3 (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 pra

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Hasim, Mega Puspawati, F. X. Joko Priyono, and Nabitatus Sa'adah. "KARAKTER MULTILATERAL COMPETENT AUTHORITY AGREEMENT ON AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION DAN IMPLIKASINYA PASCA PROGRAM TAX AMNESTY DI INDONESIA." Diponegoro Law Journal 7, no. 4 (2018): 345–63. http://dx.doi.org/10.14710/dlj.2018.22792.

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Krisis keuangan global pada tahun 2008 membuat G20 menggunakan rekomendasi Organisation for Economic Co-operation and Development (OECD) sebagai landasan mengakhiri kerugian akibat praktik penghindaran pajak dengan Automatic Exchange of Information yang tertuang dalam bentuk Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information. Adanya syarat teknis sebelum penerapan Automatic Exchange of Information membuat Pemerintah Indonesia memberlakukan suatu program yaitu Tax Amnesty atau pengampunan pajak. Hal ini akan menimbulkan berbagai permasalahan hukum,

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Yanuar, Muh Afdal. "Optimalisasi penerapan Automatic Exchange of Information (AEoI) dalam mendorong pendapatan negara atas pungutan pajak penghasilan." Scientax 4, no. 2 (2023): 219–32. http://dx.doi.org/10.52869/st.v4i2.320.

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This study will explore the existence of Automatic Exchange of Information (AEoI) in the Taxation System in Indonesia, and its role in encouraging income tax in Indonesia. The background of this research is based on the idea that income tax is a tax on increasing wealth, and the Automatic Exchange of Information as an instrument in order to support the trace for the increase in the wealth of each taxpayer, by disclosing the bank account information of every taxpayer, both domestically and in other countries. This research is a normative research by using a conceptual approach and a statute app

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Krasovskyi, Vadym. "Common Reporting Standard as a model for tax information exchange: mechanism of operation and implementation status in Ukraine." Law and innovative society, no. 1 (22) (June 16, 2024): 10–20. http://dx.doi.org/10.37772/2309-9275-2024-1(22)-1.

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The article studies the Common Reporting Standard (CRS), an information standard for the automatic exchange of tax information between states that are parties to the Multilateral Competent Authority Agreement (MCAA). It also explores the prospects of Ukraine’s participation in the exchange under this standard. The study analyzes the information subject to international exchange, types of financial institutions required to collect and submit tax-relevant information to authorities for international exchange, account types, tax residents, and methods of verifying client integrity when opening ac

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23

Almahameed, Mwaffaq. "National Legislation Safeguarding Bank Secrecy and the Steps Needed to Comply with the Effective Exchange of Information Standards: A Comparative Study." Business Law Review 33, Issue 1 (2012): 12–17. http://dx.doi.org/10.54648/bula2012002.

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The exchange of tax-related information, as one of the major aspect of international tax cooperation in combating tax evasion and harmful tax practices by means of Double Taxation Agreements (DTAs), was an effective means of preserving bank secrecy. This fact was true until 2002, since the increase and expantion in crossborder transactions, through globalisation and governmental harmful competition to attract foreign direct investment, have led to reform in the international exchange of information policy and require more effective transparency. In April 2009, the G20 leaders. at their London

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Soone, Ants. "Exchange of Tax Information and Privacy in Estonia." Intertax 44, Issue 3 (2016): 279–83. http://dx.doi.org/10.54648/taxi2016019.

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Maslov, Kirill. "THE LEGAL PROBLEMS OF INFORMATION EXCHANGE IN SYSTEM OF TAX AUTHORITIES." Law Enforcement Review 1, no. 4 (2018): 46–55. http://dx.doi.org/10.24147/2542-1514.2017.1(4).46-55.

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The subject. The article is devoted to legal issues in the regulation of relations on information exchange between departments of the Federal Tax Service of Russia and their officials.The purpose of the article is to determine the legal basis, allowing the effective exchange of tax information between tax authorities.The methodology of the study includes general scientific methods (analysis, synthesis, comparative method, description) as well as particular academic methods (interpretation of legal acts, formal-legal method).Results, scope. Information interaction of bodies of tax administratio

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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 (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 re

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Scapa Passalacqua, Anna B., Addy Mazz, Natalia Quiñones, and Jennifer Roeleveld. "Tax Information Exchange Agreements and the Prohibition of Retroactivity." Intertax 46, Issue 5 (2018): 368–89. http://dx.doi.org/10.54648/taxi2018039.

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This article presents a study of the retroactive application of tax information exchange agreements (TIEAs) in Brazil, Colombia, South Africa and Uruguay, with a view to articulating policy recommendations for similar emerging economies. Contracting states should adopt clear rules in their TIEAs as regards their temporal application. In the absence of such rules, contracting states should abstain from applying a TIEA retroactively. The authors further recommend that legislatures adopt clear rules in domestic law governing whether a TIEA should apply to pending proceedings at the time of signat

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CHUKHRAIEVA, Nataliia, and Yana OLIYNYK. "Automatic international exchange of tax information: features of the preliminary conditions of implementation in Ukraine during the wartime." Fìnansi Ukraïni 2022, no. 5 (2022): 102–14. http://dx.doi.org/10.33763/finukr2022.05.102.

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Introduction. The main trend in the international tax cooperation is to create institutional conditions to enhance the transparency of the ?nancial ?ows of multinational enterprises for tax administrations and to provide them with relevant information to assess and examine transfer pricing risks. The OECD provides governments with model legislation in the context of this issue, which brings to the fore the issue of its implementation to make the international exchange of tax information work automatically. Problem Statement. To determine the status of implementation of the OECD recommendations

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Čunderlík, Ľubomír, and Andrea Szakács. "Exchange and provision of information in the field of tax administration and prevention of tax evasion." Institutiones Administrationis 3, no. 1 (2023): 6–26. http://dx.doi.org/10.54201/iajas.v3i1.28.

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The exchange and provision of information on taxpayers generally pursue different objectives. According to the provisions of tax law, the main purpose of obtaining information on taxpayers was to implement effective tax administration. Subsequently, other tasks have been added to this objective, including prevention of tax evasion, tax avoidance and related tax crime detection and investigation. The provision and exchange of information between the tax administration authorities and other legal entities, especially the national supervisory authority or national central bank, is subject to a st

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Oberson, Xavier, and Lysandre Papadopoulos. "Exchange of information: the challenges ahead." Trusts & Trustees 26, no. 1 (2019): 58–71. http://dx.doi.org/10.1093/tandt/ttz122.

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Abstract Rules governing the exchange of information in tax matters with Switzerland have been essentially amended in recent years, in order to align with the Organisation for Economic Co-operation and Development standards. Provisions at both the international and domestic levels provide for more transparency. In this context, to what extent have taxpayers’ rights been considered? The abundant Swiss case law provides for some answers—not always satisfactory, though.

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Majka, Paweł. "Collaboration with local tax authorities providing tax information." Ius et Administratio 52, no. 3 (2023): 133–42. http://dx.doi.org/10.15584/iuseta.2023.3.11.

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Currently, there is an increasing cooperation in the exchange of tax information, and this information is also obtained from local tax authorities by other public administration bodies. The issue of providing tax information by local tax authorities is a part of a broader topic concerning the cooperation between administrative bodies. Collaboration between authorities in this regard brings about numerous challenges related to limiting the scope of information provision and the procedure in which it occurs. It is crucial to have legal mechanisms that ensure an efficient process of providing inf

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Pohan, Chairil Anwar, Notika Rahmi, Pebriana Arimbhi, and Ahmad Junaidi. "Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion." Ilomata International Journal of Tax and Accounting 3, no. 2 (2022): 117–38. http://dx.doi.org/10.52728/ijtc.v3i2.462.

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This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to inter

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Kuvaldina, Olha. "Corporate income taxation in Ukraine under the conditions of strengthening international exchange of information." Економіка і регіон/ Economics and region, no. 1(88) (May 8, 2023): 65–69. https://doi.org/10.26906/eir.2023.1(88).2874.

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The article examines the current state of corporate income tax in Ukraine, in particular – categories of tax payers and tax rates applicable to each category, analyses the dynamics of the income tax revenues’ share in GDP and total tax revenues. Current issues of taxation by income tax in the context of strengthening international information exchange and combating tax evasion are considered. In the context of gradual introduction of global practices, tax control over payment of income tax is being strengthened and changes are being implemented into tax legislation. One of the latest changes a

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Ahrens, Leo, Lukas Hakelberg, and Thomas Rixen. "Transcending Tax Competition: How Financial Transparency Enables Governments to Tax Portfolio Capital." Intertax 49, Issue 6/7 (2021): 549–54. http://dx.doi.org/10.54648/taxi2021053.

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Robinson, Keith. "Exchange of information: the challenge ahead—Bermuda International Academy of Estate and Trust Law Tokyo May 2019." Trusts & Trustees 26, no. 1 (2020): 72–79. http://dx.doi.org/10.1093/tandt/ttz125.

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Abstract Bermuda has been engaging in tax information exchange with other jurisdictions since the 1980s. This article, which is based upon a paper presented at the annual meeting of the International Academy of Estate and Trusts Law in Tokyo, Japan in May 2019, looks at the historical trend towards information exchange. The article considers in detail the system now in place under Bermuda law for the production of information pursuant to tax information exchange agreements (TIEAs). This requires a court order and the reported case law dealing with challenges to these TIEA orders provides a use

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O’Reilly, Pierce, Kevin Parra, and Michael A. Stemmer. "Exchange of Information and Bank Deposits in International Financial Centres." Revista Hacienda Pública Española 239, no. 4 (2021): 27–69. http://dx.doi.org/10.7866/hpe-rpe.21.4.2.

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This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). IFC deposits declined globally by 24% or USD 410 billion during 2008 to 2019. The commencement of automatic exchange of information is associated on average with a 22% reduction in IFC bank deposits held by non-IFC jurisdictions. Increasing multilateral expansion of exchange of information on request seems to diminish marginal gains of new bilateral treaties. IFC jurisdictions specialising in banking activities have been mostly affected by increasing tax transpare

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변혜정. "Exchange of Information for Tax Matter: Developments and Issues." KYUNGPOOK NATIONAL UNIVERSITY LAW JOURNAL ll, no. 45 (2014): 215–52. http://dx.doi.org/10.17248/knulaw..45.201402.215.

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Rushchyshyn, N. M., and N. V. Halko. "International Exchange of Tax Information: Foreign and Domestic Experience." Scientific Bulletin of UNFU 26, no. 2 (2016): 241–47. http://dx.doi.org/10.15421/40260236.

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Rosmosh, V. I. "Administrative and legal support for automatic tax information exchange." Актуальні проблеми держави і права, no. 97 (2023): 166–78. http://dx.doi.org/10.32782/apdp.v97.2023.21.

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Rosmosh, V. I. "ADMINISTRATIVE AND LEGAL SUPPORT FOR AUTOMATIC TAX INFORMATION EXCHANGE." Amparo, no. 4 (2022): 5–14. http://dx.doi.org/10.26661/2786-5649-2022-4-01.

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Poponova, N. A. "Results of tax transparency standards implementation in the Organization of economic cooperation and development." Entrepreneur’s Guide 13, no. 1 (2020): 55–67. http://dx.doi.org/10.24182/2073-9885-2020-13-1-55-67.

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The study subject is the measures of suppression so called «Harmful tax competition» process and the world financial system transparency increasing, as well as international taxation rules transparency increasing. These measures are taken by Organization of economic cooperation and development (OECD) and European Union (EU) countries since the mid of 2000. This study describes their main results. The theme of Russian Federation participation in the process of international automatic tax information exchange is touched.Conclusions were drawn about the increase of the level of tax legislation so

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Ispriyarso, Budi. "AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DAN PENGHINDARAN PAJAK." Masalah-Masalah Hukum 49, no. 2 (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 pa

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Öner, Cihat. "A Different Approach to the Agreement on Exchange of Information on Tax Matters (Turkey Has Secretly Approved Model Tax Agreement)." Intertax 37, Issue 8/9 (2009): 483–92. http://dx.doi.org/10.54648/taxi2009048.

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Turkey has signed a double taxation agreement with Bahrain, which entered into force in 2008. In this agreement, Turkey followed a different approach from its traditional tax agreements strategy that has been set in the agreements signed with sixty-nine different countries before. The agreement covers all the points that should be regulated in a tax agreement. However, the article regarding exchange of information among the competent authorities of the contracting states is formulated in a different way. Organization for Economic Cooperation and Developments (OECD’s) Agreement on Exchange of I

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Noked, Noam. "Tax Evasion and Incomplete Tax Transparency." Laws 7, no. 3 (2018): 31. http://dx.doi.org/10.3390/laws7030031.

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This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid reporting. This article explores policy responses that could better address the problems created by incomplete tax

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Murtezaj, Ilir M. "The Effect of Electronic Data Interchange (EDI) on Improving Tax Compliance Rates." International Journal of Religion 5, no. 5 (2024): 139–51. http://dx.doi.org/10.61707/8p98h412.

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Kosovo's tax administration plays a fundamental role in the state's functioning, carrying out many duties and obligations. In addition to these duties, TAK also acts as a stabilizing element for the macro-fiscal economy. In addition to the importance of human resources, the function of information technology is unquestionably crucial in achieving TAK's objectives. The implementation of information technology has resulted in the mechanization of several processes, simplifying the gathering of data and the distribution of tax responsibilities. Advanced information technology systems have improve

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Pustovalov, Evgenii Vladimirovich. "Tax information acquired from foreign jurisdictions in the practice of arbitration courts of the Russian Federation." Налоги и налогообложение, no. 4 (April 2020): 17–29. http://dx.doi.org/10.7256/2454-065x.2020.4.33289.

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The subject of this research is the established in arbitration courts of the Russian Federation practice of implementation of provision of Multilateral Convention on Mutual Administrative Assistance in Tax Matters and provisions of the agreements on the avoidance of dual taxation, related to cooperation of fiscal authorities in the form of exchanging tax information. In particular, the author examines the questions of the period of validity of the provisions of international acts; forms information transfer; compliance with the requirements on legalization and apostiling of transferred documen

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Rohan, Jan, and Lukáš Moravec. "Tax Information Exchange Influence on Czech Based Companies’ Behavior in Relation to Tax Havens." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 65, no. 2 (2017): 721–26. http://dx.doi.org/10.11118/actaun201765020721.

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In recent years, borders between countries have been opened gradually thanks to globalization, which is reflected in minimal barriers to the movement of persons and capital. This situation could be potentially abused by taxpayers willing to shift the capital to preferential tax jurisdictions. Due to facts aforementioned, several instruments for tax administrators have been introduced. Bilateral and multilateral instruments are concluded with particular countries for the purpose of obtaining information about foreign residents staying abroad but also to avoid double taxation or double non‑taxat

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Tedja, Adrian Adhitana, Vincent Arta Wijaya, and Jevelyn Lidyawati. "Automatic Exchange of Information on Indonesia Jurisdiction in order to Control Business Opportunities." Notaire 2, no. 2 (2019): 143. http://dx.doi.org/10.20473/ntr.v2i2.13174.

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The Automatic Exchange of Information (AEOI) is a product of common reporting standard as a result of Indonesia's ratification of the Convention on Mutual Administrative Assistance in Tax Matters. The convention purpose is to prevent transnational tax evasion and money laudry, with the existence of an automatic exchange of information system through out members of the convention can enact and enforce its laws. The main problems concerning an autamated system is the jurisdiction regarding the enacting state, as well as bank secrecy laws in ratifying countries. With banks are compromised to reve

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Wang, Muhan, Kezhong Zhang, and Sihan Gao. "Does Information Exchange Affect Cross‐border Tax Avoidance? Evidence from the Common Reporting Standard." China & World Economy 32, no. 4 (2024): 179–228. http://dx.doi.org/10.1111/cwe.12544.

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AbstractUsing panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational tax avoidance. Our empirical analysis revealed that, after the implementation of the inaugural multilateral automatic information exchange system known as the Common Reporting Standard, there was a statistically significantly increase in the effective tax rate by 1.4 percentage points, accompanied by an increase in instances of tax compliance. These trends were discernibly associated with a reduction in

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Sediati, Diah Sulistyani Ratna, and Zaenal Arifin. "THE LEGAL POLICY OF IMPLEMENTING AUTOMATIC EXCHANGE OF INFORMATION (AEOI) IN INDONESIA: WHAT AND HOW?" Pena Justisia: Media Komunikasi dan Kajian Hukum 23, no. 2 (2024): 45. http://dx.doi.org/10.31941/pj.v23i2.4532.

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The Automatic Exchange of Information (AEOI) is a scheme for the automatic exchange of financial information between countries to combat tax evasion and money laundering. Indonesia has established AEOI through Law Number 9 of 2017 and Minister of Finance Regulation Number 60/PMK.03/2017, taking into account various economic, social, and political interests in its legal political process. The purpose of this research is to analyze the legal politics behind the establishment of the Automatic Exchange of Information (AEOI) in Indonesia and to formulate effective and efficient implementation strat

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