Author: Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 70
Book Description
Explanation of Proposed Income Tax Treaty and Proposed Protocol Between the United States and the Swiss Confederation
Author: Switzerland in International Tax Law
Author: Xavier ObersonPublisher: IBFD
ISBN: 9087220987
Category : Double taxation
Languages : en
Pages : 457
Book Description
"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).
U.S. Tax Guide for Aliens
Author: Protocol Amending Tax Convention with Switzerland
Author: United States. Congress. Senate. Committee on Foreign RelationsPublisher:
ISBN:
Category : Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
Languages : en
Pages : 94
Book Description
Explanation of Proposed Protocol to the Income Tax Treaty Between the United States and France
Author: Tax Convention with Switzerland
Author: SwitzerlandPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 68
Book Description
International Tax Evasion in the Global Information Age
Author: David S. KerznerPublisher: Springer
ISBN: 3319404210
Category : Business & Economics
Languages : en
Pages : 443
Book Description
This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
Monthly Catalog of United States Government Publications
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 1100
Book Description
Tax Haven Banks and U.S. Tax Compliance
Author: United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on InvestigationsPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 1222
Book Description
Tax Convention with Swiss Confederation
Author: SwitzerlandPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 110
Book Description