Crackdown on tax evasion – improving ways of coordination between the tax authorities and automatic exchange of information developments in Romania
References
- European Council (2003). Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments.
- European Council (2011). Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC.
- European Council (2014). Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments.
- European Council (2014). Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation.
- Government of Romania (2015). Law no. 207/2015 regarding the Fiscal Procedural Code. Official Gazette no. 547 of 23 July 2015.
- Government of Romania (2015). Law no. 233/2015 regarding the promulgation of the Agreement between Romania and the United States of America for the enhancement of voluntary tax compliance and for implementing FATCA, signed in Bucharest at 28 May 2015. Official Gazette no. 808 of 30 October 2015.
- G20 (2009). The Global Plan for Recovery and Reform. Final Communique of the G20 Summit Held in London on 2 April 2009 (Publication).
- OECD (2009). Countering offshore tax evasion: Some Questions and Answers. Paris: OECD Publishing.
- OECD (2014). Standard for Automatic Exchange of Financial Account Information in Tax Matters. Paris: OECD Publishing.
- OECD (2014). OECD Model Tax Convention on income and on capital. Paris: OECD Publishing.
- OECD (2014). Commentaries to the OECD Model Tax Convention on income and on capital. Paris: OECD Publishing.
- OECD (2015). Standard for Automatic Exchange of Financial Account Information in Tax Matters: Implementation Handbook. Paris: OECD Publishing.
- Bacchetta, P. & Espinosa, M. P. (2000). Exchange-of-Information Clauses in International Tax Treaties. International Tax and Public Finance 7 (3), 275–293.
- Berg, R. A. & Barba P. M. (2014). FATCA in Canada: The Restriction on the Class of Entities Subject to FATCA. Canadian Tax Journal 62 (3), 587-633.
- Christensen, H., & Tirard, J. (2016). The amazing development of exchange of information in tax matters: from double tax treaties to FATCA and the CRS. Trusts & Trustees 22(8), 898-922.
- Enea, C. & Enea, C. (2010). Reflections over the financial crisis and tax heavens influence in launching it. Constantin Brâncuși University annals, Economy Series 3(1), 247-262.
- Gheorghe, C. A. (2015). The End of Banking Secrecy in Post-Crisis Economics- First Step. Logos, Universality, Mentality, Education, Novelty. Section: Law 4(1), 31-39.
- Hakelberg, L. (2014). The power politics of international tax co-operation: Luxembourg, Austria and the automatic exchange of information. Journal of European Public Policy 22(3), 409-428.
- Kerzner, D. S., & Chodikoff, D. W. (2016). International Tax Evasion in the Global Information Age. Springer International Publishing 1(1), 283-312.
- Leția, A. (2015). Identificarea și combaterea fraudei fiscale în contextul legislative international. Dreptul Bucharest, 11(1), 188-211.
- Tanzi, V., & Zee, H. H. (2000). Taxation in a borderless world: The role of information exchange. Intertax, 28(2), 58-63.
- Zucman, G. (2013). The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?. The Quarterly Journal of Economics, 128(3), 1321-1364.
- Global Forum members & observers - Organisation for Economic Co-operation and Development. (n.d.). Retrieved February 7, 2017, from http://www.oecd.org/tax/transparency/about-the-global-forum/members/.
- Exchange of information portal. (n.d.). Retrieved February 7, 2017, from http://www.eoitax.org/.
- FATCA vs. CRS: The Differences Between FATCA and CRS. (2016, August 02). Retrieved February 7, 2017, from https://tax.thomsonreuters.com/blog/the-differences-between-fatca-and-crs/.
- Ratings - Organisation for Economic Co-operation and Development. (n.d.). Retrieved February 7, 2017, from http://www.oecd.org/tax/transparency/exchange-of-information-on-request/ratings/#d.en.342263.
- World Wealth Report | Compare the data on a global scale. (n.d.). Retrieved February 25, 2017, from https://www.worldwealthreport.com/.
DOI: https://doi.org/10.1515/picbe-2017-0056 | Journal eISSN: 2558-9652
Language: English
Page range: 523 - 531
Published on: Aug 26, 2017
Published by: Bucharest University of Economic Studies
In partnership with: Paradigm Publishing Services
Publication frequency: 1 times per year
Keywords:
Related subjects:
© 2017 Claudiu Ioniță, Birol Ibadula, Cristina Vlad, Petre Brezeanu, published by Bucharest University of Economic Studies
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.