Voluntary Disclosure Programs : Design, Principles, and Implementation Considerations /
This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti-money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a progra...
| Հիմնական հեղինակ: | |
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| Այլ հեղինակներ: | , , , |
| Ձևաչափ: | Ամսագիր |
| Լեզու: | English |
| Հրապարակվել է: |
Washington, D.C. :
International Monetary Fund,
2022.
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| Շարք: | Technical Notes and Manuals; Technical Notes and Manuals
;No. 2022/002 |
| Խորագրեր: | |
| Առցանց հասանելիություն: | Full text available on IMF |
| Ամփոփում: | This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti-money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity-one that is explicitly publicized to taxpayers-to avoid undermining tax morale. |
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| Նյութի նկարագրություն: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Ֆիզիկական նկարագրություն: | 1 online resource (38 pages) |
| Ձևաչափ: | Mode of access: Internet |
| ISSN: | 2075-8669 |
| Հասանելի: | Electronic access restricted to authorized BRAC University faculty, staff and students |