The Automatic Exchange of Tax Information in an International Context (notice n° 566108)
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| fixed length control field | 01396cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121125716.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Roussieau, Candice |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Automatic Exchange of Tax Information in an International Context |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2016.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 56 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Since the adoption of FATCA by the United States in 2010, the automatic exchange of tax information has received major attention from the international community. Presented as the new global standard by the G20 in 2013, it has led to the development of various instruments for its implementation since then. This article describes the different models established respectively by the United States, the OECD and the European Union. It also addresses two essential issues for the future of these instruments: their accessibility to developing countries and their possible harmonization as a single global model. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | OECD |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | FATCA |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax avoidance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | automatic exchange of tax information |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international cooperation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | international tax law |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue internationale de droit économique | XXX | 3 | 2016-06-30 | p. 363-385 | 1010-8831 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-internationale-de-droit-economique-2016-3-page-363?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-internationale-de-droit-economique-2016-3-page-363?lang=en&redirect-ssocas=7080</a> |
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