IDEAS home Printed from https://ideas.repec.org/p/rnp/wpaper/031918.html
   My bibliography  Save this paper

Multilateral tools for the automatic exchange of information: the benefits and risks for Russia
[Многосторонние Инструменты Автоматического Обмена Информацией: Выгоды И Риски Для России]

Author

Listed:
  • Levashenko, Antonina (Левашенко, Антонина)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Koval, Alexandra (Коваль, Александра)

    (The Russian Presidential Academy of National Economy and Public Administration)

Abstract

The paper analyzed new tools for the automatic exchange of tax information created at the OECD site. The authors analyzed the regulatory framework of Russia for the implementation of the requirements established in the Multilateral Agreement of Competent Authorities on the Automatic Exchange of Financial Accounting Information 2014 (CRS MCAA) and the Multilateral Agreement on the Exchange of Intercountry Reports 2016 (CbC MCAA). The work resulted in the formation of proposals for the use of tools for international automatic exchange of tax information created at the OECD site, as well as the development of recommendations for improving Russian legislation in the field of tax administration and tax exchange.

Suggested Citation

  • Levashenko, Antonina (Левашенко, Антонина) & Koval, Alexandra (Коваль, Александра), 2019. "Multilateral tools for the automatic exchange of information: the benefits and risks for Russia [Многосторонние Инструменты Автоматического Обмена Информацией: Выгоды И Риски Для России]," Working Papers 031918, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:031918
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/wpaper/031918.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    international tax exchange; OECD; General Reporting Standard CRS; MNC; automatic exchange.;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:wpaper:031918. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.