Markus Meinzer

Current Practice of Automatic Tax Information Exchange in Selected Countries

36 Seiten · 8,07 EUR
(April 2014)

Ich bin mit den AGB, insbesondere Punkt 10 (ausschließlich private Nutzung, keine Weitergabe an Dritte), einverstanden und erkenne an, dass meine Bestellung nicht widerrufen werden kann.

From the introduction of the editors:

Markus Meinzer gives an overview of research to automatic tax information exchange systems between states. These systems should reduce cross-border tax evasion on capital and business incomes. He reports the results of a survey undertaken by him in 15 OECD-countries. For this survey he distributed a questionnaire to the ministries of finance and to taxing authorities. These data provide an overview of automatic tax information exchange systems which are far more widespread than it is commonly thought. Meinzer discusses the efficiency and effectiveness of these systems and gives recommendations how the observed deficiencies could be mitigated.