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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),

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书目名称G.A.T.C.A.
副标题A Practical Guide to
编辑Ross K. McGill,Christopher A. Haye,Stuart Lipo
视频video
概述Explores 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
丛书名称Global Financial Markets
图书封面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),
描述This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (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 can translate these complex obligations into effective client communications. .
出版日期Book 2017
关键词Tax evasion; Tax avoidance; GATCA; Global Account Tax Compliance Act; FATCA; Foreign Account Tax Complian
版次1
doihttps://doi.org/10.1007/978-3-319-61783-1
isbn_softcover978-3-319-87162-2
isbn_ebook978-3-319-61783-1Series ISSN 2946-3831 Series E-ISSN 2946-384X
issn_series 2946-3831
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl
The information of publication is updating

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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.
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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.
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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.
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