L’échange automatique d’informations en matière fiscale dans le contexte international (notice n° 874638)
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fixed length control field | 02469cam a2200337 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250123160852.0 |
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 | L’échange automatique d’informations en matière fiscale dans le contexte international |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2016.<br/> |
500 ## - GENERAL NOTE | |
General note | 65 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Depuis l’adoption du Foreign Account Tax Compliance Act (FATCA) par les États-Unis en 2010, l’échange automatique d’informations en matière fiscale ne cesse de susciter l’intérêt de la scène internationale. Présenté comme le nouveau standard en matière d’échange d’informations fiscales par le G20 dès 2013, il a, depuis lors, fait l’objet de divers instruments internationaux destinés à en assurer la mise en œuvre. Le présent article dresse un état des lieux des différents modèles proposés respectivement par les États-Unis, l’OCDE et l’Union européenne. À cette occasion, deux enjeux essentiels pour l’avenir de ces instruments sont abordés : leur accessibilité aux États en développement et leur possible harmonisation en un modèle global. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Since the adoption of FATCA by the United States in 2010, automatic exchange of tax information has received huge 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 essentials issues for those instruments’ future : their accessibility to developing countries and their possible harmonization as one global model. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | coopération internationale |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | évasion fiscale |
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 | CRS |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | OCDE |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | échange automatique d’informations en matière fiscale |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | droit fiscal international |
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 | t. 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/revue-internationale-de-droit-economique-2016-3-page-363?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-internationale-de-droit-economique-2016-3-page-363?lang=fr&redirect-ssocas=7080</a> |
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