International - GATCA: A 2018 Update to the Globalization of Anti-Tax Evasion Frameworks
- R. McGill
- Derivatives & Financial Instruments, 2018 (Volume 20), No 5
- 11 October 2018
In his 2016 article, the author set the scene for Global Account Tax Compliance Activities (GATCA). These compliance activities share many common elements, foremost amongst which is their purpose: the global fight against tax evasion. However, while they share a general purpose, the methodology by which these frameworks are implemented varies according to the framework, and also the jurisdiction that is implementing them.