| 000 | 11441nam a22005053i 4500 | ||
|---|---|---|---|
| 001 | EBC6176414 | ||
| 003 | MiAaPQ | ||
| 005 | 20240724114210.0 | ||
| 006 | m o d | | ||
| 007 | cr cnu|||||||| | ||
| 008 | 240724s2019 xx o ||||0 eng d | ||
| 020 |
_a9789087225766 _q(electronic bk.) |
||
| 020 | _z9789087225759 | ||
| 035 | _a(MiAaPQ)EBC6176414 | ||
| 035 | _a(Au-PeEL)EBL6176414 | ||
| 035 | _a(OCoLC)1130045999 | ||
| 040 |
_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ |
||
| 050 | 4 |
_aK4466 _b.U756 2019 |
|
| 082 | 0 | _a371.26 | |
| 100 | 1 | _aUrinov, Vokhid. | |
| 245 | 1 | 0 |
_aTaxation of Foreign-Source Income of Resident Individuals : _bA Structural Enforcement Through Automatic Exchange of Tax Information. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2019. |
|
| 264 | 4 | _c©2019. | |
| 300 | _a1 online resource (365 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
||
| 337 |
_acomputer _bc _2rdamedia |
||
| 338 |
_aonline resource _bcr _2rdacarrier |
||
| 490 | 1 |
_aIBFD Doctoral Series ; _vv.49 |
|
| 505 | 0 | _aCover -- 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 | _a2.1. 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 | _a2.2.3. 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 | _a3.3.2.2. 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 | _a3.3.4.4. 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 | _a4.4. Implementation of the global standard on AEOI. | |
| 520 | _aThis 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 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic 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 | _aIncome tax-Foreign income. | |
| 655 | 4 | _aElectronic books. | |
| 776 | 0 | 8 |
_iPrint version: _aUrinov, Vokhid _tTaxation of Foreign-Source Income of Resident Individuals _dAmsterdam : IBFD Publications USA, Incorporated,c2019 _z9789087225759 |
| 797 | 2 | _aProQuest (Firm) | |
| 830 | 0 | _aIBFD Doctoral Series | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176414 _zClick to View |
| 999 |
_c17573 _d17573 |
||