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© 2017

G.A.T.C.A.

A Practical Guide to Global Anti-Tax Evasion Frameworks

  • Explores the global anti-tax evasion frameworks – BEPS, CRS, AEoI, FATCA

  • Covers the practical operational issues these frameworks present

  • Offers insight into practical compliance options and operational methodologies

  • Presents insights into how institutions can translate these obligations into effective client communications

  • Includes supplementary material: sn.pub/extras

Palgrave Macmillan
Book

Part of the Global Financial Markets book series (GFM)

Table of contents

  1. Front Matter
    Pages i-xix
  2. Background and Principles

    1. Front Matter
      Pages 1-1
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 3-6
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 7-14
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 15-26
  3. US Foreign Account Tax Compliance Act (FATCA)

    1. Front Matter
      Pages 27-27
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 29-35
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 37-52
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 53-64
    5. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 65-82
    6. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 83-94
    7. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 95-100
  4. OECD Automatic Exchange of Information (AEoI)

    1. Front Matter
      Pages 101-101
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 103-105
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 107-125
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 127-139
    5. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 141-147
    6. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 149-155
  5. OECD Base Erosion and Profit Shifting

    1. Front Matter
      Pages 157-157
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 159-170

About this book

Introduction

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.

Keywords

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

Authors and affiliations

  1. 1.TConsult LtdYateleyUnited Kingdom
  2. 2.TConsult LtdYateleyUnited Kingdom
  3. 3.TConsult LtdYateleyUnited Kingdom

About the authors

Ross McGill is a global subject matter expert on US withholding tax, FATCA, QI regulations, CRS and AEoI, and the author of eight previous works on withholding tax, regulatory compliance and management of technology in financial services. He provides consultancy, opinion and training on matters related to the content of this book to financial services firms in thirteen countries. Mr McGill sits on several important international committees including ISO20022 Securities Evaluation Group, The European Commission Tax Barriers Business Advisory Group and the International Capital markets Services Association (ICMSA).

Chris Haye is a consulting subject matter expert on MiFID II and US Section 1441 NRA regulations (‘QI’). He works within TConsult to respond to requests for opinion on various regulatory and operational matters. Stuart Lipo is a researcher in the commercial sector of financial services. He researches and curates the online GATCA Resource Library.

Stuart Lipo has worked in the UK financial services industry for a number of years including time at Origen, Bluefin and Messer and Matthews. He holds a CF2 certificate and is a member of Institute of Financial Services (MIFS).

Bibliographic information

  • Book Title G.A.T.C.A.
  • Book Subtitle A Practical Guide to Global Anti-Tax Evasion Frameworks
  • Authors Ross K. McGill
    Christopher A. Haye
    Stuart Lipo
  • Series Title Global Financial Markets
  • Series Abbreviated Title Global Financial Markets
  • DOI https://doi.org/10.1007/978-3-319-61783-1
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2017
  • Publisher Name Palgrave Macmillan, Cham
  • eBook Packages Economics and Finance Economics and Finance (R0)
  • Hardcover ISBN 978-3-319-61782-4
  • Softcover ISBN 978-3-319-87162-2
  • eBook ISBN 978-3-319-61783-1
  • Edition Number 1
  • Number of Pages XIX, 291
  • Number of Illustrations 12 b/w illustrations, 0 illustrations in colour
  • Topics Corporate Finance