scholarly journals The Impact of International Tax Information Exchange Agreements on the Use of Tax Amnesty: Evidence from Norway

2019 ◽  
Author(s):  
Jonas Andersson ◽  
Fred Schroyen ◽  
Gaute Torsvik
Keyword(s):  
Information Exchange ◽  
Tax Amnesty ◽  
International Tax ◽  
The Impact ◽  
Tax Information Exchange

scholarly journals Black Money in India: Retrospect and Prospect

2018 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Arindam Gupta
Keyword(s):  
Social Movement ◽  
Information Exchange ◽  
Tax Havens ◽  
Tax Amnesty ◽  
The Government ◽  
Economic Measure ◽  
Tax Information Exchange

The paper makes a review of the attempts of the earlier governments to control black money through various measures vis-à-vis those taken by the present government. The paper finds some leniency in the recently declared Electoral Bond scheme otherwise such other measures of the present government appear to be more focused and reasonably effective. Demonetization was criticized due to the fall-out on the economy in general and its failure as an economic measure to curb black money in particular. The government remains successful in signing too the long awaited Tax Information Exchange Agreement with countries known as tax havens. It is implementing the new Black Money Act. Thus, not remaining exclusively dependent upon tax amnesty schemes like that of the previous governments; the present government has taken a few stern measures in pursuit of fulfilling the ruling political party's election promise to curb the black money menace. Appointment of anticorruption authority or ombudsman following the required legislation having passed under the pressure of an apolitical social movement is the need of the hour. The already existing Prevention of Corruption Act should be suitably amended as proposed, thus not to retain the same any more as a blunt legal weapon to restrain corruption engineered black money.

scholarly journals Responsibility for Committing Accounting Offenses in the Criminal Law with Finland and Russia as an Example

2017 ◽  
Vol 4 (3) ◽  
pp. 134-139
Author(s):  
V A Jilkin
Keyword(s):  
Financial Reporting ◽  
Criminal Law ◽  
Information Exchange ◽  
Competent Authority ◽  
Economic Security ◽  
Practical Implementation ◽  
Fraudulent Financial Reporting ◽  
Accounting Rules ◽  
International Tax ◽  
Tax Information Exchange

This article discusses the responsibility and punishment for violation of accounting rules in Finland and Russia. Multilateral Competent Authority Agreement, signed by 87 countries, will ensure consistent practical implementation of international tax information exchange on income and taxes paid. Modern audit has developed methods for detection of fraudulent financial reporting and provision of economic security.

NEW AND INNOVATIVE METHODS OF THE CONCEPT OF TAXATION OF SMALL BUSINESS

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Information Exchange ◽  
Tax Policy ◽  
The State ◽  
Innovative Methods ◽  
International Tax ◽  
Tax Payments ◽  
Tax Information Exchange

At present, the concept of taxation has gone beyond the tax policy of the state and beyond the Tax Code, since there are non-tax payments. In addition, even small businesses may face the peculiarities of international tax information exchange, which will be automated from 2018, since 2017 the role of banks in the area of tax inspections has been strengthened, the concept of unreasonable tax benefit has been changed and the final beneficiary has been verified. Thus, the Russian concept of taxation of small business has recently undergone significant changes.

scholarly journals Does Ecuador Comply with International Tax Information Exchange Standards Required to Apply the Multilateral Agreement on Mutual Administrative Assistance in Tax Matters?

2021 ◽  
Vol 4 (1) ◽  
pp. 57
Author(s):  
Gabriela Rivadeneira Chacón
Keyword(s):  
International Organizations ◽  
Tax Evasion ◽  
Information Exchange ◽  
Multilateral Agreement ◽  
Practical Information ◽  
International Tax ◽  
Almost All ◽  
International Conventions ◽  
Tax Information Exchange ◽  
Administrative Assistance

The exchange of tax information is essential to prevent fraud and tax evasion. Accordingly, states and international organizations have developed international conventions regarding the exchange of tax information. One example is the Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Some States, including Ecuador, have signed and ratified this Convention. However, it is unclear whether Ecuador currently meets almost all Convention's requirements.In this article, I investigated the Ecuadorian regulations and showed that Ecuador complies with most of the Convention’s standards. However, Ecuador does not have a specific comprehensive law that regulates information exchange. Therefore, Ecuador should develop policies and norms that exclusively regulate tax information exchange to facilitate practical information exchanging with other tax authorities.

THE IMPACT OF RECASTS ON THE DEVELOPMENT OF PRIMARY STRESS IN A SYNCHRONOUS COMPUTER-MEDIATED ENVIRONMENT

2016 ◽  
Vol 39 (2) ◽  
pp. 257-285 ◽  
Author(s):  
Özgür Parlak ◽  
Nicole Ziegler
Keyword(s):  
Information Exchange ◽  
Computer Mediated Communication ◽  
Lexical Stress ◽  
Phonological Development ◽  
Mediated Communication ◽  
Primary Stress ◽  
Acoustic Correlates ◽  
Sentence Reading ◽  
Computer Mediated ◽  
The Impact

Although previous research has demonstrated the efficacy of recasts on second language (L2) morphology and lexis (e.g., Li, 2010; Mackey & Goo, 2007), few studies have examined their effect on learners’ phonological development (although see Saito, 2015; Saito & Lyster, 2012). The current study investigates the impact of recasts on the development of lexical stress, defined as the placement of emphasis on a particular syllable within a word by making it louder and longer, in oral synchronous computer-mediated communication (SCMC) and face-to-face (FTF) interaction. Using a pretest-posttest design, intermediate learners of English were randomly assigned to one of four groups: FTF recast, SCMC recast, FTF control, or SCMC control. Pre- and posttests consisted of sentence-reading and information-exchange tasks, while the treatment was an interactive role-play task. Syllable duration, intensity, and pitch were used to analyze learners’ development of stress placement. The statistical analyses of the acoustic correlates did not yield significant differences. However, the observed patterns suggest that there is need for further investigation to understand the relationship between recasts and development of lexical stress.

scholarly journals The Relationship between Team Hometown Diversity and Team Creativity: From the Chinese Perspective

2018 ◽  
Vol 10 (10) ◽  
pp. 3458
Author(s):  
Jingli Li ◽  
Min Zhao ◽  
Guanjun Xia ◽  
Chao Liu
Keyword(s):  
Information Exchange ◽  
Mediation Effect ◽  
Team Leaders ◽  
Team Creativity ◽  
Team Members ◽  
Chinese Perspective ◽  
New Perspective ◽  
The Impact ◽  
The Relationship

Since no specialized work has researched the relationship between team members’ hometown diversity (team hometown diversity) and team creativity, we investigated their underlying relationship by conducting a two-wave survey from 304 employees in 54 teams and 54 team leaders from 17 companies. The results proved that team hometown diversity was negatively related to both team information exchange and team creativity, while team information exchange was significantly positively associated with team creativity and the mediation effect of team information exchange between team hometown diversity and team creativity was verified. The moderation role of team identification in the relationship between team hometown diversity and team information exchange as well as the moderation function of team conformity on the relationship between team information exchange and team creativity were both verified. This work made at least four contributions. Firstly, it was among the first to research the impact of team hometown diversity on team creativity, which supplemented the gap and provided a new perspective for exploration of team creativity in future. Secondly, we adopted a two-wave design to check the dynamic impact of earlier team information exchange and team conformity on team creativity afterwards, which can be replicated for future studies. Thirdly, by using supervisor and subordinate ratings together and conducting electronic and paper surveys together, the results were more persuasive. Finally, we included a large dataset from a broad range of companies, which maximized the variables and generated our results. The implications and limitations were also illustrated.

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