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

  1. Článek! Pro signaturu klikni na odkaz In
    Main entry-name MacGregor Pelikánová, Radka, 1972- (author)
    Title statementFATCA from the US, EU and Czech perspectives - governments of the world for tax compliance, unite!? / Radka MacGregor Pelikánová, Eva Daniela Cvik
    Another responsib. Cvik, Eva Daniela, 1983- (author)
    Par.title2 tabulky
    Dostupné též v elektronické podobě
    In Hradecké ekonomické dny. Hradec Economic Days. - S. 95-105 (tištěný sborník), s. 550-560 (online zdroj)
    Subj. Headings daně - mezinárodní kontext
    daňová politika - mezinárodní kontext
    daňové právo - mezinárodní kontext
    daňové úniky - mezinárodní kontext
    mezinárodní obchod
    ekonomický výzkum
    Spojené státy americké
    země Evropské unie
    Česko
    Form, Genre články ze sborníku
    AnnotationThe 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.
    Conspect336.1/.5 - Veřejné finance
    CountryČesko
    LanguageEnglish
    URLhttp://fim2.uhk.cz/hed/data/proceedings_2016_1.pdf
    DatabaseArticles
    References - Source document
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