Qualified Intermediary : Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion
Year of publication: |
2025
|
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Authors: | McGill, Ross ; Pitkin, Kirsty V. |
Publisher: |
2025.: Cham : Springer Nature Switzerland 2025.: Cham : Imprint: Palgrave Macmillan |
Subject: | tax convergence | taxation frameworks | cross-border tax evasion | Qualified Intermediary agreement framework | financial institutions | Qualified Intermediary and Authorised Withholding Agent (AWA) | Tax Relief and Compliance Enhancement Framework (TRACE) | FAST | the QI Agreement | Einkommensteuer | Income tax | Steuervermeidung | Tax avoidance | Steuermoral | Tax compliance | Steuerflucht | Cross-border tax evasion | Steuerstrafrecht | Criminal tax law | Theorie | Theory | EU-Staaten | EU countries |
Extent: | 1 Online-Ressource (XXV, 486 p. 72 illus., 9 illus. in color.) |
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Type of publication: | Book / Working Paper |
Language: | English |
ISBN: | 978-3-031-81410-5 ; 978-3-031-81409-9 ; 978-3-031-81411-2 ; 978-3-031-81412-9 |
Other identifiers: | 10.1007/978-3-031-81410-5 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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