Matches in SemOpenAlex for { <https://semopenalex.org/work/W3147651799> ?p ?o ?g. }
Showing items 1 to 57 of
57
with 100 items per page.
- W3147651799 abstract "Automatic exchange of information (AEoI) for tax purposes has become the global standard for international tax cooperation in 2013. As a tool for containing offshore tax evasion, it has encountered opposition in the past and continues to be fraught with challenges. This paper recapitulates the rationale for AEoI, including estimates on the magnitudes of assets held offshore, with a specific focus on Turkish assets held in Germany (chapter 1). Subsequently, chapter 2 summarises the recent history and describes the processes and milestones until breakthrough for global AEoI in 2013. Chapter 3 then discusses three current challenges, including the de facto exclusion of developing countries; how to incentivise recalcitrant jurisdictions to participate, such as the USA; and issues around the implementation of the CRS, including OECD’s Global Forum of Transparency and Exchange of Information, the peer reviews and public statistics. Chapter 4 concludes." @default.
- W3147651799 created "2021-04-13" @default.
- W3147651799 creator A5057181199 @default.
- W3147651799 date "2017-01-01" @default.
- W3147651799 modified "2023-09-23" @default.
- W3147651799 title "Automatic Exchange of Information as the new global standard: the end of (offshore tax evasion) history?" @default.
- W3147651799 hasPublicationYear "2017" @default.
- W3147651799 type Work @default.
- W3147651799 sameAs 3147651799 @default.
- W3147651799 citedByCount "0" @default.
- W3147651799 crossrefType "posted-content" @default.
- W3147651799 hasAuthorship W3147651799A5057181199 @default.
- W3147651799 hasConcept C100001284 @default.
- W3147651799 hasConcept C121955636 @default.
- W3147651799 hasConcept C144133560 @default.
- W3147651799 hasConcept C155202549 @default.
- W3147651799 hasConcept C162324750 @default.
- W3147651799 hasConcept C17744445 @default.
- W3147651799 hasConcept C199539241 @default.
- W3147651799 hasConcept C2780233690 @default.
- W3147651799 hasConcept C2989421709 @default.
- W3147651799 hasConceptScore W3147651799C100001284 @default.
- W3147651799 hasConceptScore W3147651799C121955636 @default.
- W3147651799 hasConceptScore W3147651799C144133560 @default.
- W3147651799 hasConceptScore W3147651799C155202549 @default.
- W3147651799 hasConceptScore W3147651799C162324750 @default.
- W3147651799 hasConceptScore W3147651799C17744445 @default.
- W3147651799 hasConceptScore W3147651799C199539241 @default.
- W3147651799 hasConceptScore W3147651799C2780233690 @default.
- W3147651799 hasConceptScore W3147651799C2989421709 @default.
- W3147651799 hasLocation W31476517991 @default.
- W3147651799 hasOpenAccess W3147651799 @default.
- W3147651799 hasPrimaryLocation W31476517991 @default.
- W3147651799 hasRelatedWork W1559848912 @default.
- W3147651799 hasRelatedWork W2264144464 @default.
- W3147651799 hasRelatedWork W2292392307 @default.
- W3147651799 hasRelatedWork W2292410023 @default.
- W3147651799 hasRelatedWork W2528942418 @default.
- W3147651799 hasRelatedWork W2579140909 @default.
- W3147651799 hasRelatedWork W2605896863 @default.
- W3147651799 hasRelatedWork W264986470 @default.
- W3147651799 hasRelatedWork W2750068024 @default.
- W3147651799 hasRelatedWork W2767219019 @default.
- W3147651799 hasRelatedWork W2774851892 @default.
- W3147651799 hasRelatedWork W2801230024 @default.
- W3147651799 hasRelatedWork W2897061621 @default.
- W3147651799 hasRelatedWork W2985859321 @default.
- W3147651799 hasRelatedWork W3123399778 @default.
- W3147651799 hasRelatedWork W3123584424 @default.
- W3147651799 hasRelatedWork W3191888715 @default.
- W3147651799 hasRelatedWork W3207703322 @default.
- W3147651799 hasRelatedWork W2803988867 @default.
- W3147651799 hasRelatedWork W3123528098 @default.
- W3147651799 isParatext "false" @default.
- W3147651799 isRetracted "false" @default.
- W3147651799 magId "3147651799" @default.
- W3147651799 workType "article" @default.