Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition

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Publisher : OECD Publishing
ISBN 13 : 9264267999
Total Pages : 326 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by : OECD

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

CRS Review Report

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Author :
Publisher :
ISBN 13 :
Total Pages : 257 pages
Book Rating : 4.:/5 (154 download)

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Book Synopsis CRS Review Report by : Australian Archives. CRS Review Team

Download or read book CRS Review Report written by Australian Archives. CRS Review Team and published by . This book was released on 1993 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition

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Author :
Publisher : OECD Publishing
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition by : Council of Europe, France

Download or read book The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition written by Council of Europe, France and published by OECD Publishing. This book was released on 2008-03-26 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered ...

Crs Report for Congress

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Author :
Publisher : BiblioGov
ISBN 13 : 9781293021767
Total Pages : 26 pages
Book Rating : 4.0/5 (217 download)

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Book Synopsis Crs Report for Congress by : Congressional Research Service: The Libr

Download or read book Crs Report for Congress written by Congressional Research Service: The Libr and published by BiblioGov. This book was released on 2013-10 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: On March 29, 1996, the President signed into law the Small Business Regulatory Enforcement Fairness Act of 1996 (SBRFA), P.L. 104-121, 110 Stat. 857-874, Subtitle E of which for the first time established a mechanism by which Congress can review and disapprove virtually all federal agency rules (hereinafter Congressional Review Act or CRA). In its current form, however, the efficacy of the review scheme as a vehicle to control agency lawmaking through the exercise of responsible, effective and expeditious legislative oversight may appear to some observers to be problematic. On the other hand, several rules have been affected by the presence of the review mechanism, suggesting that the review scheme has had some influence. Among potential impediments to the law's full use, the scheme provides no expedited consideration procedure in the House of Representatives; there is no screening mechanism to identify rules that may require special congressional attention; and a disapproval resolution of a significant or politically sensitive rule is likely to need a supermajority to be successful if control of the White House and the Congress are in different political hands as was the case between April 1996 and January 2001. Moreover, a number of critical interpretive issues, including ...

CRS Report for Congress - Congressional Review Act

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Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis CRS Report for Congress - Congressional Review Act by :

Download or read book CRS Report for Congress - Congressional Review Act written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Specifically, the first sentence of the CRA (Section 801(a)(1)(A)) states that, Before a rule can take effect, the Federal agency promulgating such rule shall submit to each House of the Congress and to the Comptroller General a report containing-(i) a copy of the rule; (ii) a concise general statement relating to the rule, including whether it is a major rule; and (iii) the proposed effective dat. [...] The essential focus of this inquiry is not on the type of rule but on its effect on the rights and obligations of non-agency parties."18 Legislative History of the Rule Submission Requirement The limited contemporaneous legislative history of the CRA suggests that the drafters of the legislation intended that virtually all covered final rules be submitted to Congress before they could take effect. [...] The Departments of Agriculture and Transportation, and the Federal Emergency Management Agency, issued about 60% of the rules that had not been submitted.47 By the date of GAO's Federal Register notice (nearly one year after the end of the time period covered by the review), GAO said that it had received all of the rules. [...] 2247 by the House Committee on the Judiciary, the bill "would reduce reporting requirements for agencies that submit information to the legislative branch under the Congressional Review Act (CRA)."104 Currently, agencies "must often resort to hand- delivering the required materials by courier to the House and Senate, in order to comply with the CRA and the standards regarding communications transm. [...] Materials are frequently returned to the promulgating agency for failure to comply with the CRA or these other congressional requirements, delaying implementation of the rule."105 It is possible that elimination of the requirement that agencies submit their rules and related reports to the House and the Senate could increase the ability and willingness of agencies to submit their rules to GAO, eit.

Standards for Internal Control in the Federal Government

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Author :
Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

A Unified National Program for Floodplain Management

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Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis A Unified National Program for Floodplain Management by : United States. Interagency Task Force on Floodplain Management

Download or read book A Unified National Program for Floodplain Management written by United States. Interagency Task Force on Floodplain Management and published by . This book was released on 1986 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Prepared by the Interagency Task Force on Floodplain Management. Includes National Flood Insurance Program.

Crs Report for Congress

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Author :
Publisher : BiblioGov
ISBN 13 : 9781295250110
Total Pages : 76 pages
Book Rating : 4.2/5 (51 download)

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Book Synopsis Crs Report for Congress by : Congressional Research Service: The Libr

Download or read book Crs Report for Congress written by Congressional Research Service: The Libr and published by BiblioGov. This book was released on 2013-11 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a review of the 9/11 Commission recommendations and the status of their implementation at the end of the 109th Congress. The discussions herein are organized on the basis of policy themes that are at the core of the 9/11 Commission's recommendations, rather than through a review of each numbered item set out in the Commission's final report. The analysis was produced by a large team of CRS Specialists, analysts, and attorneys who are responsible for the wide variety of policy areas covered by the 9/11 Commission in its work. The authors of the varied segments of this report are identified in footnotes. Each section of the report summarizes the pertinent elements of the 9/11 Commission's recommendation relevant to the section's policy theme. Then a review is made of responses made by the Congress to implement, in whole or in part, the given recommendation. Where appropriate, notice is taken of Executive branch actions regarding the policy matter. A detailed table of contents provides the reader with a guide to each of the policy themes discussed. Footnotes in each section of the report provide references to more detailed information on particular topics related to each policy theme. This report ...

The Committee on Foreign Investment in the United States Cfius

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Author :
Publisher : Createspace Independent Publishing Platform
ISBN 13 : 9781539454816
Total Pages : 38 pages
Book Rating : 4.4/5 (548 download)

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Book Synopsis The Committee on Foreign Investment in the United States Cfius by : Congressional Research Congressional Research Service

Download or read book The Committee on Foreign Investment in the United States Cfius written by Congressional Research Congressional Research Service and published by Createspace Independent Publishing Platform. This book was released on 2016-08-12 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee on Foreign Investment in the United States (CFIUS) is comprised of nine members, two ex officio members, and other members as appointed by the President representing major departments and agencies within the federal executive branch. While the group generally has operated in relative obscurity, the proposed acquisition of commercial operations at six U.S. ports by Dubai Ports World in 2006 placed the group's operations under intense scrutiny by Members of Congress and the public. Prompted by this case, some Members of the 109th and 110th Congresses questioned the ability of Congress to exercise its oversight responsibilities given the general view that CFIUS's operations lack transparency. Other Members revisited concerns about the linkage between national security and the role of foreign investment in the U.S. economy. Some Members of Congress and others argued that the nation's security and economic concerns have changed since the September 11, 2001, terrorist attacks and that these concerns were not being reflected sufficiently in the Committee's deliberations. In addition, anecdotal evidence seemed to indicate that the CFIUS process was not market neutral. Instead, a CFIUS investigation of an investment transaction may have been perceived by some firms and by some in the financial markets as a negative factor that added to uncertainty and may have spurred firms to engage in behavior that may not have been optimal for the economy as a whole. On July 12, 2016, Senator Charles Grassley introduced S. 3161 to include the Secretary of Agriculture as a permanent member of the CFIUS and to include the national security impact of foreign investments on agricultural assets as part of the criteria the Committee uses in deciding to recommend that the President block a foreign acquisition.

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264115609
Total Pages : 112 pages
Book Rating : 4.2/5 (641 download)

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Book Synopsis The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol by : OECD

Download or read book The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol written by OECD and published by OECD Publishing. This book was released on 2011-06-01 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

Crs Report for Congress

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Publisher : BiblioGov
ISBN 13 : 9781289697969
Total Pages : 22 pages
Book Rating : 4.6/5 (979 download)

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Book Synopsis Crs Report for Congress by : Frederick M. Kaiser

Download or read book Crs Report for Congress written by Frederick M. Kaiser and published by BiblioGov. This book was released on 2013-09 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: On July 7, 2004, an old congressional support agency was given a new name -- while keeping same initials (GAO) -- when the General Accounting Office, established in 1921, was re-designated the Government Accountability Office (P.L. 108-271). The renaming, which came at the request of its head, the Comptroller General (CG), is designed to reflect the agency's evolution and additional duties since its creation more than eight decades before. Importantly, the act also expands the CG's authority over pay and personnel matters. The Government Accountability Office is the largest of three agencies that provide staff support, research, review, and analysis for Congress. GAO operates under the control and direction of the Comptroller General of the United States, who is appointed by the President, with the advice and consent of the Senate, for a 15-year nonrenewable term. A unique arrangement begins the process with a special bicameral commission of legislators from both parties making recommendations to the President. GAO was established in 1921 as an independent auditor of government agencies and activities by the Budget and Accounting Act. The office was intended to be "independent of the executive departments," the entities it would audit and review. Sometimes called "Congress's watchdog" and ...

Peer Review of the Automatic Exchange of Financial Account Information 2021

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264468978
Total Pages : 394 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Peer Review of the Automatic Exchange of Financial Account Information 2021 by : OECD

Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2021 written by OECD and published by OECD Publishing. This book was released on 2021-11-17 with total page 394 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Forum on Transparency and Exchange of Information for Tax Purposes is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by each jurisdiction to implement the AEOI standard.

Whiteout

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Author :
Publisher : Penguin
ISBN 13 : 9780451215710
Total Pages : 486 pages
Book Rating : 4.2/5 (157 download)

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Book Synopsis Whiteout by : Ken Follett

Download or read book Whiteout written by Ken Follett and published by Penguin. This book was released on 2005 with total page 486 pages. Available in PDF, EPUB and Kindle. Book excerpt: A missing canister containing a deadly virus forms the center of a storm that traps Stanley Owenford, director of a medical research firm, and a violent trio of thugs in a remote house during a Christmas Eve blizzard. Reprint.

Crs Report for Congress

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Author :
Publisher : BiblioGov
ISBN 13 : 9781294250661
Total Pages : 38 pages
Book Rating : 4.2/5 (56 download)

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Book Synopsis Crs Report for Congress by : Congressional Research Service: The Libr

Download or read book Crs Report for Congress written by Congressional Research Service: The Libr and published by BiblioGov. This book was released on 2013-11 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Paperwork Reduction Act of 1980 created the Office of Information and Regulatory Affairs (OIRA) within the Office of Management and Budget (OMB). Executive Order 12291, issued by President Reagan in 1981, gave OIRA the responsibility to review the substance of agencies regulatory actions before publication in the Federal Register. The offices regulatory review role was initially highly controversial, and it has been criticized at different times as being both too active and too passive regarding agencies rules. Although OIRA has a number of specific statutory responsibilities (e.g., paperwork review and regulatory accounting), as a component of OMB it is part of the Executive Office of the President, and helps ensure that covered agencies rules reflect the Presidents policies and priorities. OIRAs current regulatory review responsibilities are detailed in Executive Order 12866, which was issued by President Clinton in 1993. The office reviews significant draft rules from agencies (other than independent regulatory agencies) at both the proposed and final rulemaking stages, and also informally reviews certain rules before they are formally submitted. For rules that are economically significant (most commonly defined as those having a $100 million impact on the economy), OIRA also reviews the economic analyses. Since 1994, OIRA ..

Report of the Select Committee on U.S. National Security and Military/Commercial Concerns with the People's Republic of China

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Author :
Publisher :
ISBN 13 :
Total Pages : 8 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis Report of the Select Committee on U.S. National Security and Military/Commercial Concerns with the People's Republic of China by : United States. Congress. House. Select Committee on U.S. National Security and Military/Commercial Concerns with the People's Republic of China

Download or read book Report of the Select Committee on U.S. National Security and Military/Commercial Concerns with the People's Republic of China written by United States. Congress. House. Select Committee on U.S. National Security and Military/Commercial Concerns with the People's Republic of China and published by . This book was released on 1999 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transmittal letter.

Automatic Exchange of Information Handbook

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Publisher : Bloomsbury Publishing
ISBN 13 : 1526516535
Total Pages : 317 pages
Book Rating : 4.5/5 (265 download)

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Book Synopsis Automatic Exchange of Information Handbook by : John Hiddleston

Download or read book Automatic Exchange of Information Handbook written by John Hiddleston and published by Bloomsbury Publishing. This book was released on 2021-03-19 with total page 317 pages. Available in PDF, EPUB and Kindle. Book excerpt: Automatic Exchange of Information Handbook is a practical guide to the automatic exchange of information rules legislation within the UK. Covering the requirements of the OECD Common Reporting Standard (CRS), and the US Foreign Account Tax Compliance Act (FATCA) on financial institutions, this title helps to explain: - What the key jargon means - How to work out the status of an organisation under these rules (the definition of financial institutions may include professional firms, charities and trusts) - The potential penalties and other risks of non-compliance and how to minimise those risks - How to achieve compliance, including: - How to carry out the required due diligence - How to make a report The title summarises a brief history of AEOI, the impact of Brexit, who is affected and how, due diligence requirements, and more, as well as other issues including other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties. Key points are clearly highlighted throughout for easy references and flowcharts are included to support some areas of commentary. This title is essential for tax advisers, accountants, tax lawyers, financial advisers and students studying for international tax qualifications. It will also be relevant for finance and management teams in organisations which fall under these rules in practice.

CRS Report for Congress

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (17 download)

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Book Synopsis CRS Report for Congress by :

Download or read book CRS Report for Congress written by and published by . This book was released on 1990 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: