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The new player in international taxation: The Automatic Exchange of Information on financial information
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The new player in international taxation: The Automatic Exchange of Information on financial information
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| dc.contributor.author | Machancoses García, Esther | |
| dc.date.accessioned | 2022-05-20T14:25:57Z | |
| dc.date.available | 2022-05-20T14:25:57Z | |
| dc.date.issued | 2021 | |
| dc.identifier.citation | Machancoses García, Esther 2021 The new player in international taxation: The Automatic Exchange of Information on financial information Public Administration Review 23 3 41 45 | |
| dc.identifier.uri | https://hdl.handle.net/10550/82924 | |
| dc.description.abstract | The article highlights the progress of international taxation in the fight against the concealment of income in offshore jurisdictions and exposes the lights and shadows of the current legal framework for the exchange of information on bank accounts. The author examines the major problems of international taxation and how corporations avoid paying taxes in their jurisdictions and how it affects the financial sphere. The article studies bank secrecy with its harmful aspects and develops the solution to resolve the current issues. As a conclusion, the author focuses on cooperation between tax administrations and the positive outcomes from transparency and information exchange measures on the international taxation. | |
| dc.language.iso | eng | |
| dc.relation.ispartof | Public Administration Review, 2021, vol. 23, num. 3, p. 41-45 | |
| dc.subject | Impostos | |
| dc.subject | Canvi exterior Dret i legislació | |
| dc.subject | Dret financer | |
| dc.title | The new player in international taxation: The Automatic Exchange of Information on financial information | |
| dc.type | journal article | es_ES |
| dc.date.updated | 2022-05-20T14:25:57Z | |
| dc.identifier.doi | 10.22394/2070-8378-2021-23-3-41-45 | |
| dc.identifier.idgrec | 153214 | |
| dc.rights.accessRights | open access | es_ES |
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56 - Ciències Jurídiques [1945]