GATCA: A 2018 Update to the Globalization of Anti-Tax Evasion Frameworks

Journal
International
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2018 (Volume 20), No. 5
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.