학술논문
The amazing development of exchange of information in tax matters: from double tax treaties to FATCA and the CRS
Document Type
Journal Article
Author
Source
T. & T. 2016, 22(8), 898-922
Subject
Language
English
ISSN
1363-1780
Abstract
Examines the trends in international co-operation to combat tax evasion and increase the transparency of offshore tax haven jurisdictions, focusing particularly on: (1) the exchange of tax information under double taxation treaties; (2) tax information exchange agreements; (3) the EU law on the automatic exchange of tax information; (4) the US Foreign Account Tax Compliance Act 2010 (FATCA); and (5) the OECD's Common Reporting Standard (CRS).