Zobrazeno 1 - 10
of 141
pro vyhledávání: '"automatic exchange"'
Publikováno v:
Jurnal Public Policy, Vol 9, Iss 3, Pp 216-225 (2023)
The Automatic Information Exchange policy implemented in Indonesia since 2018 has found obstacles in the utilization and processing of AEoI data. This research aims to analyze the effectiveness and factors that influence the effectiveness of AEoI pol
Externí odkaz:
https://doaj.org/article/3c1027aa931c47d086e000744382b56e
Autor:
G. P. Tolstopyatenko, S. S. Ageev
Publikováno v:
Правоприменение, Vol 7, Iss 2, Pp 43-52 (2023)
The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion. Tax evasion is a problem that has gone beyond national borders, t
Externí odkaz:
https://doaj.org/article/0ff425b7370340898b0d6123b3bc87a2
Autor:
Ľubomír Čunderlík, Andrea Szakács
Publikováno v:
Institutiones Administrationis, Vol 3, Iss 1, Pp 6-26 (2023)
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,
Externí odkaz:
https://doaj.org/article/6fd610c2b5c04ecfba4ba989647edaab
Autor:
Ivanov, Iva
Publikováno v:
Pravni zapisi / Union University Law School Review. (2):475-499
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1085815
Autor:
Tivana Arbiani Candini, Putri Purbasari Raharningtyas Marditia, Kelly Kelly Kwannaka, Jeanny Liany
Publikováno v:
International Journal of Business, Economics, and Social Development, Vol 3, Iss 1, Pp 33-44 (2022)
Tax Treaty is a bilateral(two-party) agreement made by two or more than two countries to resolve some issues involving double taxation, transfer pricing, and treaty shopping. Several governments and organizations use model treaties generally as start
Externí odkaz:
https://doaj.org/article/c9901250e99d4b078e12eacfc5463dc7
Akademický článek
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Autor:
Moh Saleh, Any Palaud
Publikováno v:
Yurisdiksi: Jurnal Wacana Hukum dan Sains, Vol 17, Iss 1, Pp 7-16 (2021)
Purpose of this study is to determine the legal consequences of the implementation of Automatic Exchange of Information related to bank secrecy and to determine the form of legal protection for taxpayers after the implementation of Automatic Exchange
Externí odkaz:
https://doaj.org/article/0de5ef4d2eea488c8432933f2079c704
Autor:
Radić, Irena
Publikováno v:
Зборник радова Правног факултета у Нишу / Collection of Papers, Faculty of Law, Niš. (92):227-258
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=1017802
Autor:
Radić Irena
Publikováno v:
Zbornik Radova Pravnog Fakulteta u Nišu, Vol 60, Iss 92, Pp 227-258 (2021)
One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens. In this process, many states adopt a general anti-
Externí odkaz:
https://doaj.org/article/90e47e614e0f49b591cfe56a239f5077
Autor:
Dragodan, Arina
Publikováno v:
Dreptul românesc la 100 de ani de la Marea Unire. Dimensiuni și tendințe / Romanian Law 100 Years After the Great Union. Dimensions and Trends. :303-310
Externí odkaz:
https://www.ceeol.com/search/chapter-detail?id=647544