AUTOMATIC EXCHANGE OF INFORMATION: DEVELOPMENT PERSPECTIVE AND CURRENT PROBLEMS AND ACHIEVEMENTS
- 作者: Kirsanova V.O.1
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隶属关系:
- inancial University under the Government of the Russian Federation
- 期: 卷 15, 编号 5 (2019)
- 页面: 90-93
- 栏目: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/534072
- ID: 534072
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详细
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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作者简介
Vladislava 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
参考
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- OECD (2014) Model Tax Convention on Income and on Capital: Condensed Version 2014. OECD Publishing. [Электронный ресурс]. - Режим доступа: https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2014_mtc_cond-2014-en#page1(10.09.2019).
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- Foreign Account Tax Compliance Act (FATCA). [Электронный ресурс]// IRS. - Режим доступа: https://www.irs.gov/businesses/corporations /foreign-account-tax-compliance-act-fatca (25.09.2019).
- Закон «О налогообложении иностранных счетов» (FATCA) Влияние на иностранные трастовые и инвестиционные компании. [Электронный ресурс]// Amicorp. - Режим доступа: https://www.amicorp.com /AmiNews/Aminews%20FATCA/Russian.html (20.08.2019).
- Регламент Европейского Парламента и Совета Европейского Союза 2016/679 от 27 апреля 2016 г. о защите физических лиц при обработке персональных данных и о свободном обращении таких данных, а также об отмене Директивы 95/46/ЕС (Общий Регламент о защите персональных данных / General Data Protection Regulation /GDPR) [Электронный ресурс]// Гарант.- Режим доступа: https://base.garant.ru/71936226/ ( 29.08.2019).
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