قانونِ تطبیقِ مالیاتِ حساب‌های خارجی (FATCA): راهنمای عملی چارچوب‌های جهانی مقابله با فرار مالیاتی ۲۰۱۷
G.A.T.C.A.: A Practical Guide to Global Anti-Tax Evasion Frameworks 2017

1. Foreword

2. Preface

3. Acknowledgements

4. Contents

5. Abbreviations and Acronyms

6. List of Figures

7. Part I Background and Principles

1 Introduction

2 Moral Outrage and Righteous Indignation

3 Background and Principles

11. Part II US Foreign Account Tax Compliance Act (FATCA)

4 Introduction to FATCA

5 Principles of FATCA

6 Identification and Documentation

7 Simplifying FATCA

8 FATCA Withholding

9 Reporting

18. Part III OECD Automatic Exchange of Information (AEoI)

10 Introduction to AEoI & CRS

11 Principles of AEoI-CRS

12 The Common Reporting Standard

13 Automatic Exchange of Information

14 Operational Issues of AEoI

24. Part IV OECD Base Erosion and Profit Shifting

15 Introduction to BEPS

16 BEPS Actions Part I

17 BEPS Actions Part II

18 Impacts of BEPS

29. Part V The Global Overview

19 Introduction

20 Cyber Risk

21 Challenges of GATCA

22 Conclusions

34. Appendix A: List of Abbreviations and Acronyms

35. Appendix B: US Model 1 Reciprocal IGA Template

36. Index