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Automatic Exchange of Information: The prevention of International Tax Evasion from the Foreign Financial Institutions
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| 535.21 KB | Adobe PDF |
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The present written piece is related to the internship report that was undertaken to complete the master's degree program in law and financial markets. This internship report will provide an overview of PwC and a brief explanation related to the tasks and responsibilities undertaken by me throughout the six-month internship in the Related Solutions team. Following it will be the main concepts related to the Automatic Exchange of Information (AEOI): the Foreign Account Tax Compliance Act (FATCA), Common Reporting Standard (CRS), and the Directive on Administrative Cooperation (DAC) 7 implementation through the
years at the European Union level. Furthermore, a PwC approach will be presented to exemplify the complex procedures and obligations involved in tax regulatory compliance related to the reporting operations of Financial Institutions. In summary, the main goal of this writing document is to show how an intern working for PwC RS analyzes entities and individuals under FATCA, CRS, and DAC 6.
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Automatic Exchange of Information Common Reporting Standard Financial Institutions Foreign Account Tax Compliance Act OECD PwC Regulated Solutions