| 000 | 01396cam a2200241 4500500 | ||
|---|---|---|---|
| 005 | 20250121125716.0 | ||
| 041 | _afre | ||
| 042 | _adc | ||
| 100 | 1 | 0 |
_aRoussieau, Candice _eauthor |
| 245 | 0 | 0 | _aThe Automatic Exchange of Tax Information in an International Context |
| 260 | _c2016. | ||
| 500 | _a56 | ||
| 520 | _aSince 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 | _aOECD | ||
| 690 | _aFATCA | ||
| 690 | _atax avoidance | ||
| 690 | _aCRS | ||
| 690 | _aautomatic exchange of tax information | ||
| 690 | _ainternational cooperation | ||
| 690 | _ainternational tax law | ||
| 786 | 0 | _nRevue internationale de droit économique | XXX | 3 | 2016-06-30 | p. 363-385 | 1010-8831 | |
| 856 | 4 | 1 | _uhttps://shs.cairn.info/journal-revue-internationale-de-droit-economique-2016-3-page-363?lang=en&redirect-ssocas=7080 |
| 999 |
_c566108 _d566108 |
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