AUTOMATIC EXCHANGE OF INFORMATION: DEVELOPMENT PERSPECTIVE AND CURRENT PROBLEMS AND ACHIEVEMENTS
( Pp. 90-93)
More about authors
Kirsanova Vladislava O.
aspirant Departamenta nalogovoy politiki i tamozhenno-tarifnogo regulirovaniya
inancial University under the Government of the Russian Federation
inancial University under the Government of the Russian Federation
Abstract:
This article examines the current trends in transfer pricing, analyzes the characteristic features of the influence of information technology on the automatic exchange of information. The difficulties of automatic exchange of information, for example, regarding data protection and the right to privacy of taxpayers who are involved in such an exchange, have been identified. The influence of the FATCA is analyzed. Based on the study, the author comes to practical conclusions about current problems and how to avoid them in the sphere of automatic information exchange, including the need to harmonize automatic exchange with the rejection of the three standards in favor of a single unified standard, simplifying the information transmitted, developing a common IT infrastructure, establishing restrictions on the duration of data storage.
How to Cite:
Kirsanova V.O., (2019), AUTOMATIC EXCHANGE OF INFORMATION: DEVELOPMENT PERSPECTIVE AND CURRENT PROBLEMS AND ACHIEVEMENTS. Economic Problems and Legal Practice, 5 => 90-93.
Reference list:
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OECD (2014) Model Tax Convention on Income and on Capital: Condensed Version 2014. OECD Publishing. Elektronnyy resurs . - Rezhim dostupa: https://read.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2014 mtc cond-2014-en page1(10.09.2019).
Qualified Intermediary. Elektronnyy resurs // PWC. - Rezhim dostupa:https://www.pwc.lu/en/tax-transparency-exchange-of-information/qualified-intermediary.html (05.09.2019).
Miscellaneous Qualified Intermediary Information. Elektronnyy resurs // IRS.- Rezhim dostupa: https://www.irs.gov/businesses /international-businesses/miscellaneous-qualified-intermediary-information (15.09.2019).
Foreign Account Tax Compliance Act (FATCA). Elektronnyy resurs // IRS. - Rezhim dostupa: https://www.irs.gov/businesses/corporations /foreign-account-tax-compliance-act-fatca (25.09.2019).
Zakon O nalogooblozhenii inostrannykh schetov (FATCA) Vliyanie na inostrannye trastovye i investitsionnye kompanii. Elektronnyy resurs // Amicorp. - Rezhim dostupa: https://www.amicorp.com /AmiNews/Aminews 20FATCA/Russian.html (20.08.2019).
Reglament Evropeyskogo Parlamenta i Soveta Evropeyskogo Soyuza 2016/679 ot 27 aprelya 2016 g. o zashchite fizicheskikh lits pri obrabotke personal nykh dannykh i o svobodnom obrashchenii takikh dannykh, a takzhe ob otmene Direktivy 95/46/ES (Obshchiy Reglament o zashchite personal nykh dannykh / General Data Protection Regulation /GDPR) Elektronnyy resurs // Garant.- Rezhim dostupa: https://base.garant.ru/71936226/ ( 29.08.2019).
Keywords:
globalization, information exchange, confidentiality, unified standard, data storage.
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