keywords:"common reporting standard" - Search Results - Digital Repository

guest :: login Digital Repository
		Search		Submit		Help		About

Home > Search Results: keywords:"common reporting standard"

Search:

Search Tips :: Advanced Search

Search collections:

Sort by:	Display results:	Output format:

	"GATCA" and its integration into legal order of the Czech Republic Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between... Detailed record
	Cryptocurrencies and financial secrecy Poizlová, Stanislava ; Palanský, Miroslav (advisor) ; Kuc, Matěj (referee) We study the short-term effect of the first global multilateral standard for automatic exchange of information (AEIO), the so-called Common Reporting Standard (CRS), on the volume of exchanges of money to cryptocurrencies. We hypothesize that following the introduction of information exchange between source countries and tax havens, the amount of money in the tax havens' cur- rencies exchanged to cryptocurrencies increases. Our results complement prior findings of the literature that deposits in tax havens decrease following AEIO. Through our model, we find that CRS induced a 40% increase, on average, in the volume exchanged to/from Bitcoin. Around the time of the introduction of CRS, volume exchanged to/from Bitcoin increased the most for currencies GBP, CHF, and USD. Keywords common reporting standard, cryptocurrencies, cross-border deposits, automatic exchange of in- formation Title Cryptocurrencies and Financial Secrecy Author's e-mail 48669601@fsv.cuni.cz Supervisor's e-mail miroslav.palansky@fsv.cuni.cz Detailed record
	"GATCA" and its integration into legal order of the Czech Republic Hrdlička, Lukáš ; Boháč, Radim (advisor) ; Vybíral, Roman (referee) Resume in English Name of the thesis: "GATCA" and its integration into legal order of the Czech Republic The diploma thesis deals with legislation regulating automatic exchange of information in tax matters based on the Common Reporting Standard On Reporting and Due Diligence for Financial Account Information (also known as Common Reporting Standard) usually referred to as a GATCA system and its integration into legal order of the Czech Republic. A main goal of the legislation is to secure higher public incomes for public budgets and to weaken a position of tax havens in relation to tax evasion by taxpayers. The GATCA system legislation and its integration into legal order of the Czech Republic are evaluated in accordance with this goal. One of the main conclusions of the diploma thesis is considering some possible loopholes of the GATCA system that may be used by taxpayers to avoid duties imposed on them by legislation regulating automatic exchange of information in tax matters and suggesting solutions that should be used to close these loopholes. The greatest GATCA system's loophole is its relation to the another system of automatic exchange of information in tax matters known as a FATCA system and based on the US federal statute Foreign Account Tax Compliance Act and intergovernmental agreements between... Detailed record

Interested in being notified about new results for this query?
Subscribe to the RSS feed.

Digital Repository :: :: :: ::
Powered by v1.1.2
Maintained by

This site is also available in the following languages:
Česky English