FATCA from the US, EU and Czech perspectives - governments of the world for tax compliance, unite!?

MacGregor Pelikánová, Radka, 1972-

FATCA from the US, EU and Czech perspectives - governments of the world for tax compliance, unite!? / Radka MacGregor Pelikánová, Eva Daniela Cvik. -- Abstrakt: The Foreign Account Tax Compliance Act (“FATCA”) is a US federal law which shakes a myriad of public administration, business and management concepts on both sides of the Atlantic. The principal objective of this paper is to research and investigate data via the Meta-Analysis while adding critical and comparative assessment. The research includes primary and secondary sources, from the US, EU and Czech Republic, including a case study and direct field observation. This mix of processed data brings more light in this dim and underestimated arena. It seems that the governments in the EU, including the Czech, have gone too far too fast in the name of FATCA. The awareness needs to be enhanced and stakeholders must engage in an educated and openminded dialogue about how to battle for tax compliance. -- Dostupné též v elektronické podobě.
In: Hradecké ekonomické dny. -- Hradec Economic Days. -- 411 s.. -- Hradec Králové: University of Hradec Králové, 2016. -- ISSN 2464-6059. -- 978-80-7435-634-6. -- S. 95-105 (tištěný sborník), s. 550-560 (online zdroj).
I. Cvik, Eva Daniela, 1983-


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