G.A.T.C.A. : a practical guide to global anti-tax evasion frameworks /
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| Author / Creator: | McGill, Ross, 1955- author. |
|---|---|
| Imprint: | Cham, Switzerland : Palgrave Macmillan, [2017] ©2017 |
| Description: | 1 online resource (xix, 291 pages) : illustrations |
| Language: | English |
| Series: | Global financial markets Global financial markets (Houndmills, Basingstoke, England) |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/11384630 |
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| 100 | 1 | |a McGill, Ross, |d 1955- |e author. |0 http://id.loc.gov/authorities/names/n2005036186 | |
| 245 | 1 | 0 | |a G.A.T.C.A. : |b a practical guide to global anti-tax evasion frameworks / |c Ross K. McGill, Christopher A. Haye, Stuart Lipo. |
| 246 | 3 | |a GATCA | |
| 246 | 3 | |a Global account tax compliance activities | |
| 264 | 1 | |a Cham, Switzerland : |b Palgrave Macmillan, |c [2017] | |
| 264 | 4 | |c ©2017 | |
| 300 | |a 1 online resource (xix, 291 pages) : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file |b PDF |2 rda | ||
| 490 | 1 | |a Global financial markets | |
| 504 | |a Includes bibliographical references and index. | ||
| 505 | 0 | |a Background and principles. Introduction ; Moral outrage and righteous indignation ; Background and principles -- US Foreign Account Tax Compliance Act (FATCA). Introduction to FATCA ; Principles of FATCA ; Identification and documentation ; Simplifying FATCA ; FATCA withholding ; Reporting -- OECD automatic exchange of information (AEoI). Introduction to AEoI and CRS ; Principles of AEoI-CRS ; The Common reporting standard ; Automatic exchange of information ; Operational issues of AEoI -- OECD base erosion and profit shifting. Introduction to BEPS ; BEPS actions part 1 ; BEPS actions part 2 ; Impacts of BEPS -- The global overview. Introduction ; Cyber risk ; Challenges of GATCA ; Conclusions. | |
| 520 | |a This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.-- |c Provided by publisher. | ||
| 588 | 0 | |a Print version record. | |
| 610 | 1 | 0 | |a United States. |t Foreign Account Tax Compliance Act. |0 http://id.loc.gov/authorities/names/n2013012079 |
| 630 | 0 | 7 | |a Foreign Account Tax Compliance Act (United States) |2 fast |0 (OCoLC)fst01913568 |
| 650 | 0 | |a Tax evasion (International law) |0 http://id.loc.gov/authorities/subjects/sh85132820 | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85067382 | |
| 650 | 0 | |a Tax administration and procedure |x International cooperation. | |
| 650 | 0 | |a Tax evasion. |0 http://id.loc.gov/authorities/subjects/sh85132819 | |
| 650 | 0 | |a Tax evasion |x Prevention. | |
| 650 | 7 | |a SOCIAL SCIENCE |x Criminology. |2 bisacsh | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 650 | 7 | |a Tax administration and procedure |x International cooperation. |2 fast |0 (OCoLC)fst01143650 | |
| 650 | 7 | |a Tax evasion. |2 fast |0 (OCoLC)fst01143749 | |
| 650 | 7 | |a Tax evasion (International law) |2 fast |0 (OCoLC)fst01143767 | |
| 650 | 7 | |a Tax evasion |x Prevention. |2 fast |0 (OCoLC)fst01143760 | |
| 655 | 0 | |a Electronic books. | |
| 655 | 4 | |a Electronic books. | |
| 655 | 7 | |a Electronic books. |2 lcgft | |
| 700 | 1 | |a Haye, Christopher A., |e author. |0 http://id.loc.gov/authorities/names/no2018018138 | |
| 700 | 1 | |a Lipo, Stuart, |e author. |0 http://id.loc.gov/authorities/names/no2018018120 | |
| 776 | 0 | 8 | |i Print version: |a McGill, Ross, 1955- |t G.A.T.C.A. |d Cham, Switzerland : Palgrave Macmillan, [2017] |z 9783319617824 |w (DLC) 2017947722 |w (OCoLC)988292472 |
| 830 | 0 | |a Global financial markets (Houndmills, Basingstoke, England) |0 http://id.loc.gov/authorities/names/no2013105276 | |
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