Noi instrumente legislative în legătură cu fraudele financiare şi evaziunea fiscală cu caracter transnaţional
07 01 2013
A new dynamic is underway against tax evasion. In the United States, the “Foreign Account Tax Compliance Act” – FATCA was adopted in 2010, which obliges banks and other financial institutions (including mutual funds pensions) established abroad to report to the US IRS the assets and transactions of their clients, regardless of whether they are US citizens or residents.Transposed to Europe, it allows to know who, among t...
Citește mai mult
© 2024 Wolters Kluwer