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G.A.T.C.A.

A Practical Guide to Global Anti-Tax Evasion Frameworks

  • Ross K. McGill
  • Christopher A. Haye
  • Stuart Lipo

Part of the Global Financial Markets book series (GFM)

Table of contents

  1. Front Matter
    Pages i-xix
  2. Background and Principles

    1. Front Matter
      Pages 1-1
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 3-6
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 7-14
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 15-26
  3. US Foreign Account Tax Compliance Act (FATCA)

    1. Front Matter
      Pages 27-27
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 29-35
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 37-52
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 53-64
    5. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 65-82
    6. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 83-94
    7. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 95-100
  4. OECD Automatic Exchange of Information (AEoI)

    1. Front Matter
      Pages 101-101
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 103-105
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 107-125
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 127-139
    5. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 141-147
    6. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 149-155
  5. OECD Base Erosion and Profit Shifting

    1. Front Matter
      Pages 157-157
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 159-170
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 171-187
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 189-207
    5. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 209-220
  6. The Global Overview

    1. Front Matter
      Pages 221-221
    2. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 223-223
    3. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 225-234
    4. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 235-249
    5. Ross K. McGill, Christopher A. Haye, Stuart Lipo
      Pages 251-257
  7. Back Matter
    Pages 259-291

About this book

Introduction

This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (CRS), and the Automatic Exchange of Information (AEoI). It covers the practical operational issues these frameworks present and offers insight into practical compliance options and operational methodologies to reduce costs and risks. The book concludes with insights into how institutions can translate these complex obligations into effective client communications.

Keywords

Tax evasion Tax avoidance GATCA Global Account Tax Compliance Act FATCA Foreign Account Tax Compliance Act Due diligence Derivative regulation C.DOT Crown Dependencies and Overseas Territories Base Erosion and Profit Shifting BEPS Automatic Exchange of Information AEOI Common Reporting Standard CRS

Authors and affiliations

  • Ross K. McGill
    • 1
  • Christopher A. Haye
    • 2
  • Stuart Lipo
    • 3
  1. 1.TConsult LtdYateleyUnited Kingdom
  2. 2.TConsult LtdYateleyUnited Kingdom
  3. 3.TConsult LtdYateleyUnited Kingdom

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-319-61783-1
  • Copyright Information The Editor(s) (if applicable) and The Author(s) 2017
  • Publisher Name Palgrave Macmillan, Cham
  • eBook Packages Economics and Finance
  • Print ISBN 978-3-319-61782-4
  • Online ISBN 978-3-319-61783-1
  • Buy this book on publisher's site
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