Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Download or read book Information Exchange Between Competitors in EU Competition Law written by Martin Gassler and published by Kluwer Law International B.V.. This book was released on 2021-02-12 with total page 462 pages. Available in PDF, EPUB and Kindle. Book excerpt: Information Exchange Between Competitors in EU Competition Law Martin Gassler Competing firms often exchange information in order to make more informed market decisions which can help to overcome market inefficiencies. However, an abundance of legal and economic research as well as case law has shown that information exchange may also enable firms to engage in collusion more readily and sustain it longer. This book is the first to concentrate on this challenging topic of EU competition law in such depth. It focuses on ‘pure’ information exchanges – exchanges that are not ancillary to a wider pro-competitive or anticompetitive conduct – and thoroughly explains the characteristics of such information exchanges, their pro-competitive and anticompetitive effects and discusses all the relevant legal aspects for their assessment. The author provides a robust analytical framework for assessing information exchanges under Article 101 TFEU, focusing on the risk of collusive outcomes and what types of information exchange are particularly harmful. With detailed attention to the leading cases on information exchange, the analysis examines the most important aspects for assessing information exchange between competitors, in particular: the concept of a concerted practice; the concepts of a restriction by object and effect, including their similarities and differences; the importance of evidentiary issues; the issue of signalling via advance public announcements; factors that facilitate collusion; efficiencies of information exchange, including market transparency; the legal challenges of tackling mere parallel conduct; facilitative practices in the Commission Guidelines, including the Horizontal Cooperation Guidelines; and safe harbours for certain types of information exchange. The book offers clear guidance on how to identify and thus distinguish information exchange that restricts competition by its object and information exchange that restricts competition (only) by its effects. It offers practical solutions to some of the perceived issues when assessing information exchanges. With its wealth of analysis not available from other sources, this concise yet comprehensive review of a much-debated topic in competition law offers clear guidance for practitioners in assessing the issues surrounding information exchange. The book will also be welcomed by competition law academics, competition lawyers and competition authority officials throughout Europe.
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
Download or read book A Practitioner s Guide To International Tax Information Exchange Regimes written by Harriet Brown and published by Spiramus Press Ltd. This book was released on 2021-09-01 with total page 414 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients’ arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.
Download or read book Data Exchange Standards and International Organizations Adoption and Diffusion written by Thomas, Josephine Wapakabulo and published by IGI Global. This book was released on 2009-09-30 with total page 335 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This book seeks to establish the factors and barriers critical to the adoption of data-exchange standards, and ways to accelerate the adoption of these standards"--Provided by publisher.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Liberia 2020 Second Round Peer Review Report on the Exchange of Information on Request written by OECD and published by OECD Publishing. This book was released on 2020-04-06 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.
Download or read book Automatic Exchange of Information Handbook written by John Hiddleston and published by Bloomsbury Publishing. This book was released on 2021-03-19 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt: Automatic Exchange of Information Handbook is a practical guide to the automatic exchange of information rules legislation within the UK. Covering the requirements of the OECD Common Reporting Standard (CRS), and the US Foreign Account Tax Compliance Act (FATCA) on financial institutions, this title helps to explain: - What the key jargon means - How to work out the status of an organisation under these rules (the definition of financial institutions may include professional firms, charities and trusts) - The potential penalties and other risks of non-compliance and how to minimise those risks - How to achieve compliance, including: - How to carry out the required due diligence - How to make a report The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, and more, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties. Key points are clearly highlighted throughout for easy references and flowcharts are included to support some areas of commentary. This title is essential for tax advisers, accountants, tax lawyers, financial advisers and students studying for international tax qualifications. It will also be relevant for finance and management teams in organisations which fall under these rules in practice.
Download or read book Learning from SARS written by Institute of Medicine and published by National Academies Press. This book was released on 2004-04-26 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: The emergence of severe acute respiratory syndrome (SARS) in late 2002 and 2003 challenged the global public health community to confront a novel epidemic that spread rapidly from its origins in southern China until it had reached more than 25 other countries within a matter of months. In addition to the number of patients infected with the SARS virus, the disease had profound economic and political repercussions in many of the affected regions. Recent reports of isolated new SARS cases and a fear that the disease could reemerge and spread have put public health officials on high alert for any indications of possible new outbreaks. This report examines the response to SARS by public health systems in individual countries, the biology of the SARS coronavirus and related coronaviruses in animals, the economic and political fallout of the SARS epidemic, quarantine law and other public health measures that apply to combating infectious diseases, and the role of international organizations and scientific cooperation in halting the spread of SARS. The report provides an illuminating survey of findings from the epidemic, along with an assessment of what might be needed in order to contain any future outbreaks of SARS or other emerging infections.
Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2021 written by and published by . This book was released on 2021 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis in order to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction's domestic and international legal frameworks to ensure they are complete, and a review of the effectiveness of the implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard. The results relate to the 102 jurisdictions that committed to commence AEOI from 2017, 2018 or 2019. A summary is also provided of the Global Forum's reviews of the effectiveness in practice of the implementation of the standard, the results of which are expected to be published in 2022.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes written by OECD and published by Org. for Economic Cooperation & Development. This book was released on 2017 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second round report analyses the implementation of the standard by India in respect of EOI requests received during the period of 1 July 2013 to 30 June 2016 against the 2016 Terms of Reference. This second round report concludes that India is now rated Largely Compliant overall. It is reflecting the legal and regulatory framework as at August 2017.
Download or read book Foreign Exchange Intervention A Dataset of Public Data and Proxies written by Gustavo Adler and published by International Monetary Fund. This book was released on 2021-02-19 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreign exchange intervention (FXI) is a highly debated topic. Yet, comprehensive and comparable data on FXI is hard to find. This paper provides a new dataset of FXI covering a large number of countries over the period 2000-20 at monthly and quarterly frequencies. It includes publicly available data for about 40 countries and carefully constructed proxies for 122 countries. Proxies are focused on both spot and derivative transactions that alter the central bank’s foreign currency position and account for a wide range of central bank operations, including vis-à-vis residents, the first proxy to do so to our knowledge. The paper discusses the merits of the new proxy relative to coarser measures traditionally used like the change in reserves, and potential definitional differences with published data. The paper also presents stylized facts using our newly constructed FXI proxies.
Download or read book International Tables for Crystallography Definition and Exchange of Crystallographic Data written by Sydney R. Hall and published by Springer Science & Business Media. This book was released on 2005-08-19 with total page 609 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Tables for Crystallography Volume G, Definition and exchange of crystallographic data, describes the standard data exchange and archival file format (the Crystallographic Information File, or CIF) used throughout crystallography. It provides in-depth information vital for small-molecule, inorganic and macromolecular crystallographers, mineralogists, chemists, materials scientists, solid-state physicists and others who wish to record or use the results of a single-crystal or powder diffraction experiment. The volume also provides the detailed data ontology necessary for programmers and database managers to design interoperable computer applications. The accompanying CD-ROM contains the CIF dictionaries in machine-readable form and a collection of libraries and utility programs. This volume is an essential guide and reference for programmers of crystallographic software, data managers handling crystal-structure information and practising crystallographers who need to use CIF.
Download or read book Health Information Exchange written by Brian Dixon and published by Academic Press. This book was released on 2022-11-13 with total page 733 pages. Available in PDF, EPUB and Kindle. Book excerpt: Health Information Exchange: Navigating and Managing a Network of Health Information Systems, Second Edition, now fully updated, is a practical guide on how to understand, manage and make use of a health information exchange infrastructure, which moves patient-centered information within the health care system. The book informs and guides the development of new infrastructures as well as the management of existing and expanding infrastructures across the globe. Sections explore the reasons for the health information exchange (HIE) infrastructures, how to manage them, examines the key drivers of HIE, and barriers to their widespread use. In addition, the book explains the underlying technologies and methods for conducting HIE across communities as well as nations. Finally, the book explains the principles of governing an organization that chiefly moves protected health information around. The text unravels the complexities of HIE and provides guidance for those who need to access HIE data and support operations. - Encompasses comprehensive knowledge on the technology and governance of health information exchanges (HIEs) - Presents business school style case studies that explore why a given HIE has or hasn't been successful - Discusses the kinds of data and practical examples of the infrastructure required to exchange clinical data to support modern medicine in a world of disparate EHR systems
Download or read book International Tax Evasion in the Global Information Age written by David S. Kerzner and published by Springer. This book was released on 2016-11-21 with total page 443 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of the Organisation for Economic Cooperation and Development’s (OECD) war on offshore tax evasion. The authors explain the new emerging regulatory regimes on the global exchange of information to combat offshore tax evasion and analyse why Automatic Exchange of Information (AEOI) is not a “magic bullet” solution. Chapters include coverage of the Foreign Account Tax Compliance Act (FATCA), AEOI and the Common Reporting Standards (CRS), and the unprecedented extra-territorial enforcement by the United States of its tax and reporting laws, including the FBAR provisions of the Bank Secrecy Act. These new legal regimes directly impact nearly all financial institutions and financial service providers in the U.S., U.K., EU, Canada, and each of the 132 member jurisdictions of the OECD’s Global Forum, as well as 8 million U.S. expats. In light of The Panama Papers, this book offers a timely and valuable contribution on the prevalence and costs of international tax evasion for the global financial community, policy-makers, and practitioners alike.
Download or read book On the Full and Open Exchange of Scientific Data written by National Research Council (U.S.) and published by National Academies. This book was released on 1995 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Information Beyond Borders written by W. Boyd Rayward and published by Routledge. This book was released on 2016-05-23 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The period in Europe known as the Belle Epoque was a time of vibrant and unsettling modernization in social and political organization, in artistic and literary life, and in the conduct and discoveries of the sciences. These trends, and the emphasis on internationalization that characterized them, necessitated the development of new structures and processes for discovering, disseminating, manipulating and managing access to information. This book analyses the dynamics of the emerging networks of individuals, organizations, technologies and publications by which means information was exchanged across and through all kinds of borders and boundaries in this period. It extends the frame within which historical discourse about information can take place by bringing together scholars not only from different disciplines but also from different national and linguistic backgrounds. As a result the volume offers new and surprising ways of looking at the historical period of the Belle Epoque. It will be of interest to scholars and students of information history and the emergence of the information society as well as to social and cultural historians concerned with the late 19th and early 20th century.
Download or read book The Critical Component written by Todd A. Carpenter and published by Assoc for Libr Collections & Tech Svc. This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
