| 000 | 01736nab a22003017c 4500 | ||
|---|---|---|---|
| 999 |
_c146501 _d146501 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221003174437.0 | ||
| 007 | ta | ||
| 008 | 221003t2022 us ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 245 | 0 | 0 |
_aRewarding tipsters through whistleblower programs and false claims acts increases the likelihood of cryptocurrency tax enforcement _c Carlos F. Ortiz... [et al] |
| 500 | _aResumen. | ||
| 504 | _aIncluye referencias bibliográficas. | ||
| 520 | _aTaxpayers could be criminally and civilly liable under state False Claims Acts for underreporting income linked to virtual currency. While the federal False Claims Act explicitly excludes tax cases, the Internal Revenue Service and the Department of Justice have tools aimed specifically at addressing tax fraud and tax avoidance. The Joint Chiefs of Global Tax Enforcement has similarly launched coordinated information sharing efforts to target taxpayers who skirt global tax laws and is contemplating adopting a whistleblower program to boost its own cryptocurrency enforcement efforts. The authors review the current regulatory landscape and next steps. | ||
| 650 | 4 |
_aCONTRIBUYENTES _941169 |
|
| 650 | 7 |
_aCRIPTOMONEDA _963195 |
|
| 650 | 4 |
_aDECLARACIONES TRIBUTARIAS _941766 |
|
| 650 | 4 |
_aFRAUDE FISCAL _944482 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aSISTEMA FISCAL _948426 |
|
| 650 | 4 |
_aACTIVOS INVISIBLES _95175 |
|
| 650 | 4 |
_aDENUNCIA _954481 |
|
| 650 | 4 |
_aAGENCIAS TRIBUTARIAS _98458 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 |
_aFernández Ortiz, Carlos _915510 |
||
| 773 | 0 |
_9168005 _oOP 235/2022/4 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 39, n. 4, Summer 2022, p. 39-43 |
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| 942 | _cART | ||