AUTOMATIC EXCHANGE OF INFORMATION: DEVELOPMENT PERSPECTIVE AND CURRENT PROBLEMS AND ACHIEVEMENTS
- Authors: Kirsanova V.O.1
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Affiliations:
- inancial University under the Government of the Russian Federation
- Issue: Vol 15, No 5 (2019)
- Pages: 90-93
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/534072
- ID: 534072
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Abstract
This article examines the current trends in transfer pricing, analyzes the characteristic features of the influence of information technology on the automatic exchange of information. The difficulties of automatic exchange of information, for example, regarding data protection and the right to privacy of taxpayers who are involved in such an exchange, have been identified. The influence of the FATCA is analyzed. Based on the study, the author comes to practical conclusions about current problems and how to avoid them in the sphere of automatic information exchange, including the need to harmonize automatic exchange with the rejection of the three standards in favor of a single unified standard, simplifying the information transmitted, developing a common IT infrastructure, establishing restrictions on the duration of data storage.
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About the authors
Vladislava O. Kirsanova
inancial University under the Government of the Russian Federation
Email: vladakirsanova@gmail.com
Postgraduate student Department of Tax Policy and Customs Tariff Regulation Moscow
References
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