Taxation of Foreign-Source Income of Resident Individuals : (Record no. 17573)
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| fixed length control field | 11441nam a22005053i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176414 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114210.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2019 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087225766 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087225759 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176414 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176414 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1130045999 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4466 |
| Item number | .U756 2019 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 371.26 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Urinov, Vokhid. |
| 245 10 - TITLE STATEMENT | |
| Title | Taxation of Foreign-Source Income of Resident Individuals : |
| Remainder of title | A Structural Enforcement Through Automatic Exchange of Tax Information. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2019. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2019. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (365 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | IBFD Doctoral Series ; |
| Volume/sequential designation | v.49 |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgement -- Preface -- Abbreviations -- Chapter 1: Concept and Sources of Tax Information -- 1.1. Income tax systems and the concept of tax information -- 1.1.1. Income tax systems in the world -- 1.1.1.1. Citizenship as a benchmark for income taxation -- 1.1.1.2. Source of income as a benchmark for income taxation -- 1.1.1.3. Residence as a benchmark for income taxation -- 1.1.1.4. Income tax systems and international double taxation -- 1.1.1.5. Predominance of the residence-based income tax system -- 1.1.2. Concept and types of tax information -- 1.1.2.1. Information on the taxpayer's identity -- 1.1.2.2. Information on the taxpayer's residence -- 1.1.2.3. Information on income, ownership and beneficial ownership -- 1.1.2.4. Information on transfer prices -- 1.1.2.5. Information on the taxpayer's foreign tax status -- 1.2. Sources of tax information -- 1.2.1. Sources of tax information on domestic income -- 1.2.1.1. Self-assessment reports or tax returns -- 1.2.1.2. Third-party tax reporting and tax withholding -- 1.2.1.2.1. Third-party reporting -- 1.2.1.2.2. Third-party tax withholding -- 1.2.2. Sources of tax information on foreign income -- 1.2.2.1. Self-assessment reports -- 1.2.2.2. Third-party tax reporting and withholding (or absence thereof) -- 1.2.2.3. Tax whistle-blower reporting -- 1.2.2.4. Voluntary disclosure or tax amnesty programmes -- 1.2.3. Theoretical support for structural tax enforcement for foreign income -- 1.2.3.1. Implications of the existing regime -- 1.2.3.1.1. Revenue -- 1.2.3.1.2. Tax equity -- 1.2.3.1.3. Tax neutrality -- 1.2.3.2. Third-party tax reporting as a cornerstone of structural tax enforcement -- 1.2.4. Concluding remarks -- Chapter 2: Exchange of Tax Information under Double Taxation Treaties and Tax Information Exchange Agreements. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.1. Exchange of tax information under DTCs -- 2.1.1. Evolution of the tax information exchange frameworks under DTCs -- 2.1.1.1. The League of Nations' work on tax treaties and exchange of tax information -- 2.1.1.1.1. The League of Nations Model Bilateral Convention for the Establishment of Reciprocal Administrative Assistance for the Assessment and Collection of Taxes (1943 and 1946) -- 2.1.1.2. The OECD's work on tax treaties and exchange of tax information -- 2.1.1.2.1. The OECD Draft Double Taxation Convention on Income and Capital of 1963 -- 2.1.1.2.2. The OECD Model Double Taxation Convention on Income and Capital of 1977 -- 2.1.1.2.3. The UN Model Double Tax Convention of 1980 -- 2.1.1.2.4. The OECD Model Double Tax Convention of 2000 -- 2.1.1.2.5. The OECD Model Tax Convention of 2005 -- 2.1.1.2.6. The OECD Model Tax Convention of 2014 -- 2.1.2. Principles of tax information exchange under DTCs -- 2.1.2.1. Mandatory nature of information exchange -- 2.1.2.2. Foreseeable relevance of information -- 2.1.2.3. Reciprocity in information exchange -- 2.1.2.4. Subsidiarity of information requests -- 2.1.2.5. Confidentiality of exchanged information -- 2.1.3. Methods of tax information exchange under DTCs -- 2.1.3.1. Exchange of information on request -- 2.1.3.2. Automatic exchange of tax information -- 2.1.3.3. Spontaneous exchange of information -- 2.1.4. Refusing to provide information under DTCs -- 2.1.5. The time and cost considerations of information exchange under DTCs -- 2.1.5.1. Time of exchange of tax information -- 2.1.5.2. Cost of exchange of information -- 2.1.6. Concluding remarks -- 2.2. Evolution of the standards of exchange of tax information under TIEAs -- 2.2.1. Scope of exchange of tax information under TIEAs -- 2.2.1.1. Taxes covered -- 2.2.1.2. Persons covered -- 2.2.2. Principles of exchange of tax information under TIEAs. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.2.3. Methods of exchange of tax information under TIEAs -- 2.2.4. Refusing to provide information under TIEAs -- 2.2.5. Time and cost of exchange of tax information under TIEAs -- 2.3. Implementation of the information exchange provisions under DTC and TIEAs -- 2.3.1. Global Forum on Transparency and Exchange of Information for Tax Purposes -- 2.3.2. Global Forum peer reviews on transparency and exchange of information -- 2.3.3. Concluding remarks -- 2.4. Beneficial ownership and exchange of information under DTCs and TIEAs -- 2.4.1. Beneficial ownership information under the FATF framework -- 2.4.2. Beneficial ownership and exchange of information under DTCs and TIEAs -- 2.4.3. Concluding remarks -- 2.5. Limitations of tax information exchange provisions under DTCs and TIEAs -- 2.5.1. Limitations of tax information exchange under DTCs -- 2.5.2. Limitations of tax information exchange under TIEAs -- 2.5.3. Concluding remarks -- Chapter 3: Automatic Exchange of Tax Information -- 3.1. Introduction -- 3.2. Concept, purpose and history of AEOI -- 3.2.1. Concept of AEOI -- 3.2.2. Purpose of AEOI -- 3.2.3. Historical development of AEOI standards -- 3.3. Evolution of AEOI regimes -- 3.3.1. Nordic Convention -- 3.3.1.1. Introduction -- 3.3.1.2. Historical background -- 3.3.1.3. Scope of the Nordic Convention -- 3.3.1.4. Principles of mutual assistance under the Nordic Convention -- 3.3.1.5. Methods of exchange of information under the Nordic Convention -- 3.3.1.5.1. Tax information upon request -- 3.3.1.5.2. Spontaneous exchange of tax information -- 3.3.1.5.3. Automatic exchange of tax information -- 3.3.1.6. Limitations to mutual assistance under the Nordic Convention -- 3.3.1.7. Cost and timing of the mutual assistance under the Nordic Convention -- 3.3.1.8. Concluding remarks -- 3.3.2. Multilateral Convention -- 3.3.2.1. Historical background. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.3.2.2. Scope of the exchange of tax information under the Multilateral Convention -- 3.3.2.2.1. Taxes covered -- 3.3.2.2.2. Persons covered -- 3.3.2.2.3. Cases covered -- 3.3.2.3. Methods of exchange of tax information under the Multilateral Convention -- 3.3.2.3.1. Exchange of information upon request -- 3.3.2.3.2. AEOI -- 3.3.2.3.3. Spontaneous exchange of information -- 3.3.2.3.4. Simultaneous tax examinations -- 3.3.2.3.5. Tax examinations abroad -- 3.3.2.4. Principles of exchange of tax information under the Multilateral Convention -- 3.3.2.4.1. Reciprocity -- 3.3.2.4.2. Proportionality -- 3.3.2.4.3. Confidentiality -- 3.3.2.5. Limitations to the exchange of tax information under the Multilateral Convention -- 3.3.2.6. Cost and timing of mutual assistance under the Multilateral Convention -- 3.3.2.6.1. Cost -- 3.3.2.6.2. Timing -- 3.3.2.7. Issues with the Multilateral Convention -- 3.3.2.8. Concluding remarks -- 3.3.3. EU Savings Directive -- 3.3.3.1. Historical background -- 3.3.3.2. Scope and mechanics of information exchange under the Savings Directive -- 3.3.3.2.1. Reportable items covered -- 3.3.3.2.2. Reportable persons covered -- 3.3.3.2.3. Reporting persons -- 3.3.3.3. Issues with exchange of tax information under the Savings Directive -- 3.3.3.3.1. Beneficial ownership -- 3.3.3.3.2. Paying agent -- 3.3.3.3.3. Reportable income items -- 3.3.3.4. Proposed solutions -- 3.3.3.4.1. Beneficial ownership -- 3.3.3.4.2. Paying agent -- 3.3.3.4.3. Reportable income items -- 3.3.3.5. Concluding remarks -- 3.3.4. DAC -- 3.3.4.1. Historical background -- 3.3.4.2. The Directive 2011/16/EU as amended in 2014 -- 3.3.4.3. Scope of information exchange under the DAC -- 3.3.4.3.1. Taxes covered -- 3.3.4.3.2. Persons covered -- 3.3.4.3.3. Information covered -- 3.3.4.3.4. Most-favoured-nation clause. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.3.4.4. Confidentiality and data safeguards under the DAC -- 3.3.4.5. Timing and cost of information exchange under the DAC -- 3.3.4.6. Implementation of the DAC -- 3.3.4.7. Concluding remarks -- 3.3.5. FATCA IGAs (2012) -- 3.3.5.1. Historical background -- 3.3.5.2. Substance of IGAs -- 3.3.5.3. Scope of tax information exchange under IGAs -- 3.3.5.4. Exemptions under IGAs -- 3.3.5.5. Timing of information exchange under IGAs -- 3.3.5.6. Legal basis for IGAs -- 3.3.5.7. Issues with IGAs -- 3.3.5.8. Concluding remarks -- 3.3.6. Concluding remarks -- 3.3.6.1. Geographical scope -- 3.3.6.2. Material scope -- Chapter 4: Global Standard on Automatic Exchange of Financial Account Information -- 4.1. Historical background -- 4.2. CRS (2014) -- 4.2.1. RFIs -- 4.2.2. Financial accounts -- 4.2.3. Reportable persons -- 4.2.4. Reportable accounts and due diligence procedures -- 4.2.4.1. Due diligence for pre-existing individual accounts -- 4.2.4.1.1. Definition of "pre-existing individual account" -- 4.2.4.1.2. Due diligence for pre-existing low-value individual accounts -- 4.2.4.1.3. Due diligence for pre-existing high-value individual accounts -- 4.2.4.2. Due diligence for new individual accounts -- 4.2.4.3. Due diligence for pre-existing entity accounts -- 4.2.4.3.1. Pre-existing reportable entity accounts -- 4.2.4.3.2. Pre-existing passive NFE accounts and controlling persons -- 4.2.4.4. Due diligence for new entity accounts -- 4.2.4.5. Other due diligence rules -- 4.2.5. Reportable information -- 4.2.6. Compliance with the CRS -- 4.3. Model CAA (2014) -- 4.3.1. Activation of exchange under the MCAA -- 4.3.2. Information to be exchanged under the Model CAA -- 4.3.3. Timing and enforcement of exchange under the Model CAA -- 4.3.4. Confidentiality and data safeguards under the Model CAA -- 4.3.5. Consultation, suspension or termination of the Model CAA. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 4.4. Implementation of the global standard on AEOI. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax-Foreign income. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Urinov, Vokhid |
| Title | Taxation of Foreign-Source Income of Resident Individuals |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2019 |
| International Standard Book Number | 9789087225759 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | IBFD Doctoral Series |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176414">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176414</a> |
| Public note | Click to View |
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