Table of contents
About this book
This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.
Tax evasion Tax avoidance GATCA Global Account Tax Compliance Act FATCA Foreign Account Tax Compliance Act Due diligence Derivative regulation C.DOT Crown Dependencies and Overseas Territories Base Erosion and Profit Shifting BEPS Automatic Exchange of Information AEOI Common Reporting Standard CRS