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AuthorGueydi, Salah
AuthorAbdellatif, Mahmoud M.
Available date2020-06-23T20:45:39Z
Publication Date2019
Publication NameeJournal of Tax Research
ResourceScopus
ISSN14482398
URIhttp://hdl.handle.net/10576/15089
AbstractAutomatic Exchange of Information (AEOI) results in tax administrations sending and receiving large amounts of data on an automatic basis, which will have a substantial impact on their functions and the way they operate. From the perspective of taxpayers, AEOI puts a greater focus on tax administration functions of assistance, providing services, lowering the compliance burden on taxpayers and enforcement. From the perspective of the tax administration, AEOI creates pressure on the ability of tax administrations to perform their functions of risk assessment, audit, data management and tax collection. AEOI will not create new functions for tax administrations. Developing countries, including Qatar, should embrace the policy objectives that led to the development of the AEOI standard and focus not only on facilitating compliance with the obligations but also on effectively using the information received in improving their functions of risk assessment, audit, collection, and so forth.
Languageen
PublisherUniversity of New South Wales
SubjectAutomatic Exchange of Information
Common reporting standards
Developing countries
Tax administration
Tax audit
TitleThe transformation of tax administration functions in the automatic exchange of information era - A developing country's perspective
TypeArticle
Pagination780-800
Issue Number3
Volume Number16
dc.accessType Abstract Only


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