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Panama papers : analysis of the response to the tax heavens discoveries and the impact of the common reporting standard the Belgian case

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Lutsch, Philippe ULiège
Promoteur(s) : Philippe, Denis-Emmanuel ULiège
Date de soutenance : 22-jui-2017/27-jui-2017 • URL permanente : http://hdl.handle.net/2268.2/2776
Détails
Titre : Panama papers : analysis of the response to the tax heavens discoveries and the impact of the common reporting standard the Belgian case
Auteur : Lutsch, Philippe ULiège
Date de soutenance  : 22-jui-2017/27-jui-2017
Promoteur(s) : Philippe, Denis-Emmanuel ULiège
Membre(s) du jury : Bourgeois, Marc ULiège
Degand, Isabelle 
Langue : Anglais
Mots-clés : [en] Automatic Exchange of Information, Common Reporting Standard, Tax Haven, Tax Avoidance, Tax Evasion
Discipline(s) : Sciences économiques & de gestion > Comptabilité & audit
Institution(s) : Université de Liège, Liège, Belgique
Diplôme : Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit
Faculté : Mémoires de la HEC-Ecole de gestion de l'Université de Liège

Résumé

[en] Tax havens have become increasingly present in the news nowadays, especially with a lot of scandals that have been revealed to the whole world. Although they have been often emphasized by media, it is certain tax avoidance and tax evasion have always been exploited by a lot of companies and individuals willing to hide their money from tax authorities.
This escape to tax havens has not been beneficial for countries since a lot of the tax revenues were not properly gathered, leading to a deficit in the forecasted budget. This awareness came along with the willingness to reform the whole tax system such that transfer of assets from a country to another would no longer be possible without an automatic exchange of information between states. This was the beginning of the implementation of the Common Reporting Standard developed by the OECD within European Union.
This master thesis examines in a first part the development of the automatic exchange of information since its premises, with the positive aspects and the drawbacks of each amendment that has appeared along the way. Although the focus is mainly on European Union, a reference is also made to FATCA since it is clearly the starting point of the European initiatives. Then, it analyzes the particular case of Belgium and the different impacts those changes have caused on its legal framework.


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Auteur

  • Lutsch, Philippe ULiège Université de Liège > Master sc. gest., à fin.

Promoteur(s)

Membre(s) du jury

  • Bourgeois, Marc ULiège Université de Liège - ULg > Département de droit > Droit fiscal
    ORBi Voir ses publications sur ORBi
  • Degand, Isabelle BNP Paribas Fortis
  • Nombre total de vues 116
  • Nombre total de téléchargements 1










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