Multilateral tools for the automatic exchange of information: the benefits and risks for Russia

Многосторонние инструменты автоматического обмена информацией: выгоды и риски для России

Levashenko, Antonina (Левашенко, Антонина) () and Koval, Alexandra (Коваль, Александра) ()
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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

Working Papers from 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.

Keywords: international tax exchange; OECD; General Reporting Standard CRS; MNC; automatic exchange. (search for similar items in EconPapers)
Pages: 54 pages
Date: 2019-03
New Economics Papers: this item is included in nep-acc, nep-cis and nep-pay
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:wpaper:031918

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