Balance of confidentiality and tax transparency in legal regulation of automatic exchange of financial account information in the United States

Balance of confidentiality and tax transparency in legal regulation of automatic exchange of financial account information in the United States

The subject of research, relevance. Exchange of information is an important measure of administrative cooperation between and among tax authorities aimed at the fight with tax evasion. Tax evasion is a problem that has gone beyond national borders, thus individual states can’t cope with it alone. In...

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Bibliographic Details
Main Authors: G. P. Tolstopyatenko, S. S. Ageev
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2023-06-01
Series:Правоприменение
Subjects:
automatic exchange of information
financial accounts
fatca
mandatory disclosure rules
voluntary disclosure rules
common reporting standard
confidentiality
tax transparency
beneficial ownership
limited liability company
Online Access:https://enforcement.omsu.ru/jour/article/view/791
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