International Information Exchange Research Articles

Automatic for the (tax) people: information sharing and cross-border investment in tax havens

Summary This paper examines the impact of international automatic exchange of information (AEOI) treaties on cross-border investments in tax havens. Using a restricted version of the BIS Locational Banking Statistics, we find that AEOIs significantly reduced cross-border deposits. A sectoral breakdown assessment reveals that households were the key driving force behind this contraction. However, we also document evidence of households’ deposits shifting to non-AEOI haven countries and larger deposits by non-bank financial institutions between tax haven countries, suggesting an increased use of shell corporation networks since AEOI introduction. Extending the analysis to portfolio and direct investment, we observe that changes in investment patterns vis-à-vis tax havens are consistent with a significant impact of AEOI treaties on these forms of cross-border investment.

Использование финансовой информации в сотрудничестве государств по выявлению и пресечению преступлений

The use of financial information in investigations plays the key role in crime combating. Efficient application of data on financial transactions facilitates identification and prevention of activities of transnational and organized criminal networks. However, limited opportunities of law enforcement authorities and the absence of access to centralized bank account registers can hinder such investigations. Enhancement of international cooperation and information exchange between law enforcement authorities and financial intelligence units (FIUs) can substantially increase the efficiency of investigations. Such cooperation includes training and professional development of employees (it is critically important to teach them contemporary financial data analysis methods and how to use cutting-edge technologies), development of new technologies. Innovative instruments of analysis of financial information are required for timely and accurate identification of criminal acts. Creation of flexible mechanisms of access to information requires development of international data exchange systems, which will enable law enforcement authorities to receive information on bank accounts without delay.

INTERNATIONAL EXPERIENCE IN USING INNOVATIVE TOOLS OF STATE FINANCIAL CONTROL OVER ILLEGAL FINANCIAL FLOWS

Effective financial control often requires cooperation between countries and international organizations. The study of international experience contributes to the development of mechanisms of international cooperation and information exchange to combat illegal financial flows. The article examines the international experience of using innovative tools of state financial control to combat illegal financial flows. Emphasis is placed on the analysis of modern practices in countries with developed systems of financial control, such as the USA, Great Britain, Germany, France, and Japan. The main tools used to detect and prevent illegal financial flows are described, including automated transaction monitoring systems, analytical platforms based on artificial intelligence, as well as methods of a risk-based approach to auditing. Special attention is paid to the role of international cooperation and information exchange between financial institutions of different countries, which allows more effective detection and termination of activities related to money laundering and terrorist financing. The article also analyzes the legal acts that regulate the use of innovative financial control tools in different countries and their compliance with international standards, such as FATF recommendations. The challenges and risks associated with the introduction of the latest technologies into the financial control system, including issues of data confidentiality and protection of human rights, were studied. The analysis of indicators and methods of assessment of illegal financial flows was carried out, the formation of illegal financial flows in modern globalized conditions was analyzed, the experience of other countries with regard to state financial control and its effectiveness was studied, innovative approaches and technologies that could be used to improve the financial control system and the possibility of their implementation of financial control in Ukraine. In addition, the evaluation of the effectiveness of the proposed innovative tools in the fight against illegal financial flows was carried out and the need for the development of such an assessment methodology, which would allow measuring the real impact of new technologies on reducing the volume of illegal financial flows, was substantiated.

Metadata of articles in the field of agriculture: complications in translating from Russian into English

The international information exchange opportunities including those in the field of agriculture have expanded due to the computer technology development. The metadata of domestic articles on agricultural themes are beginning to be translated into English. The Central Scientific Agricultural Library (CSAL) is directly related to the dissemination of agricultural information, including in English, as it prepares metadata of articles published in some Russian agricultural journals for indexation in the international agricultural information system AGRIS. Quality of these metadata translations from Russian into English has been analyzed. Data available in printed and / or electronic versions of some scientific agricultural publications collected by the Central Scientific Agricultural Library were involved. Typical shortcomings made by Russian-writing translators have been identified. This is excessive adherence to the original sentences; translation of individual words but not the total meaning; insufficient consideration of sectoral specifics during vocabulary choosing. The reasons for the appearance of these shortcomings are analyzed. Based on the generalization of the experience accumulated at the Central Scientific Agricultural Library in creating and editing such metadata, recommendations have been composed to improve the translation quality of titles and abstracts referring to agricultural articles. The nuances of using some terms, as well as working with abbreviations, names of organizations, and article titles are described. Editors are recommended to pay more attention to the compilation of English metadata and build the system of work in this direction.

Совершенствование налоговой политики России в сфере международного налогообложения

Given the need for the Russian Federation to adapt to sanctions and increase its resilience to new challenges, there is an urgent need to improve tax policy in the sphere of international taxation. This article proposes several conceptual approaches to protecting Russia's tax interests and ensuring its sovereign rights in the international tax sphere. In this regard, the authors conduct an empirical assessment of the consequences for Russia of foreign initiatives to distribute global profits between jurisdictions in the context of the country’s limited participation in traditional information exchange. The assessment addressed the areas of international exchange of tax information and procedures for resolving international tax disputes. The authors suggest measures to counter the erosion of the national tax base in the context of limited cooperation and collaboration in tax administration. Once we have clarified the current multilateral and bilateral international tax treaties with states that have not imposed sanctions on Russia, we will be able to assess the country's attractiveness to investors from these countries and understand the practical implications of the findings.

International exchange of geospatial information and cooperation in the field of land castras

It was determined that the modern development of geographic information systems (GIS) and the growing need for international exchange of geospatial information (GI) emphasize the importance of this area for solving global challenges. The diversity of standards and methodologies in different countries creates specific barriers to practical cooperation. However, introducing the latest technologies, such as cloud computing and artificial intelligence, opens up new opportunities for exchanging and using AI at the international level. The research focuses on analyzing existing GI exchange practices, examining issues that hinder cooperation, examining cases of successful international exchange, and identifying factors that facilitate or hinder effective exchange. The importance of developing international cooperation in the cadastre of natural resources is emphasized by the unification of practices and standards and the development of a common regulatory framework, which promotes a global approach to solving cadastral issues. The development of such infrastructures as the US National Spatial Data Infrastructure (NSDI) is a vivid example of the successful implementation of integration and access to geospatial information that supports decision-making at the government level. Similar projects implemented in other countries and regions, including the Global Spatial Data Infrastructure (GSDI) and others, testify to the growing importance of joint efforts in this area. A vital aspect of the research is the analysis of challenges related to the international exchange of GIs and the search for ways to overcome them, in particular through the standardization of methods of collection, processing, and presentation of geospatial data, the use of open standards provided by the OGC consortium is defined as the basis for the development of web applications, that support sharing and collaboration in the field of GI. Ultimately, the study emphasizes the importance of continuous development and maintenance of spatial data infrastructures both for solving specific institutional tasks and for the general improvement of the availability and efficiency of geospatial information use, updating the technological base, regular data updates, and integration with modern information technologies, such as cloud computing and artificial intelligence are identified as critical elements of successful international exchange of geospatial information. Keywords: geospatial information, spatial data infrastructure, land cadastre, unified exchange format, GeoViewer, geoportal.

The Interaction of the Duty to Make a Suspicious Activity Report under the Proceeds of Crime Act and the Obligation to Report under Hallmark D of DAC6 and the OECD Mandatory Disclosure Regime

This article exists because of a disagreement. The authors regularly work together in practice and in print. They both work in the field of international tax information exchange regimes and have opinions that sometimes diverge. They diverge particularly in relation to the subject matter of this article.

Международное налогообложение в начале XXI века: новая реальность

The article analyses the main changes in international taxation at the beginning of the XXI century. The author highlights the changes in the system of tax international information exchange for individuals and the BEPS project for multinational companies. These changes were caused by the consequences of the 2008 crisis. A system of tax information exchange in digital form based on international tax agreements was built for individuals. To combat corporate international tax evasion, the G-20 and OECD presented a BEPS Action Plan consisting of 15 actions. This Plan is designed to prevent the chaos in international taxation as a result of uncoordinated tax actions of individual states. The main elements of the BEPS Action Plan are traditional anti-avoidance measures without fundamentally changing international tax rules based on taxation of individual companies belonging to multinational corporations. The BEPS Plan contains a new form of reporting, which is based on the assessment of a multinational company as a whole. In the future, the tax attitude towards a multinational company as a single business was developed in the BEPS 2.0 project. The author believes that it is necessary to develop the rules of taxation of multinational companies as a single unit to solve current problems with taxation of such companies.

1.B. Workshop: Exploring vaccine hesitancy in Europe: understanding complexities and determinants

Abstract Vaccination is a cornerstone of public health, yet vaccine hesitancy continues to pose significant challenges in Europe, impacting vaccination rates and, consequently, infectious disease control. Vaccine hesitancy has been defined as “the delay in acceptance or refusal of vaccines despite availability of vaccination services” and as a complex and context-specific phenomenon that varies across time, place, and vaccines. Unpacking the complexity and underlying issues that drive vaccine hesitancy across different populations and settings might prove crucial to address this issue effectively. For this reason, this workshop aims to provide information on the spatiotemporal magnitude, trends and patterns of vaccine hesitancy and its determinants in different European populations and settings. It will do that by delving into the socioeconomic, political, and commercial factors that influence vaccine hesitancy in Western and Eastern Europe, among migrants and refugees, and ethnic minorities, as well as healthcare workers. By exploring these aspects from various perspectives, participants will gain a comprehensive understanding of the complexities of vaccine hesitancy/acceptance and the importance of trust and engagement in promoting public health. The workshop will consist of five presentations, each focusing on a specific aspect of vaccine hesitancy, to provide insights into the multifaceted nature of the problem. The cohesive structure, and a moderated Q&A session, will facilitate meaningful discussions and collaboration, ultimately supporting international, intergenerational, and multi-professional exchange of information that may lead to the development of more evidence-informed strategies to tackle vaccine hesitancy. Key messages • Comprehending vaccine hesitancy complexities is vital for crafting evidence-based interventions, enhancing public health in Europe. • Address trust, engagement, and socio-political factors to combat vaccine hesitancy, boost coverage, and prep for future pandemics in Europe.

ASM Sci. J., Vol. 1, No. 1, 2007

The ASM Science Journal (ASM Sc. J.) is intended to be one of the primary vehicles of the Academy of Sciences Malaysiato stimulate and nurture excellence in science and technology for the development of the nation and for the benefit ofmankind. Its purpose is also to widely disseminate significant research developments and deliberate on R&D strategiesand policies. It will further provide a major opportunity for showcasing the effectiveness of scientific and technical effortsand increasing the efficiency of management of research and development which is linked with the ability to communicateinformation about current research efforts and the results of past work. This journal will pay attention to the importanceof scientific and technical endeavour and contribute to the better understanding of problems of science and technologythrough its regular publication and wide circulation, thus promoting cooperation and exchange of views among the sciencecommunity worldwide. All these objectives are fully in line with the aims and objectives of the Academy.In this maiden issue, there are contributions from many fields covering both fundamental and applied research: medicine,engineering, chemistry, electronics, mechanics and physics. Our future plan is to gear one issue a year towards a particulartheme. The papers in that issue will address current and impending issues, and the demands and needs of the scientificcommunity and society pertaining to the selected theme.It is hoped that this varied, vital and vigorous exchange of scientific information that the Journal provides will assist inbetter understanding the various forces and factors that affect the progress of humanity and safeguard its survival. TheAcademy of Sciences Malaysia, therefore, in earnestly discharging its responsibility, proudly associates itself with thisJournal in striving to promote an international exchange of scientific information.

Law Enforcement Officials’ Opinion on the Security Situation and Cooperation on the Danube

The aim of the study is to analyse the bilateral and multilateral law enforcement cooperation between the Danube Member States and the relevant international stakeholders. A key issue for the security of the European Union and the Schengen area is the joint strengthening of the security of the Danube river. In the most important transnational maritime areas (Black Sea, Baltic Sea), there is a regulation based on the operation of a common centre for law enforcement coordination, which allows a rapid and efficient exchange of information between the Member States in order to combat organised crime. The Danube is one of Europe’s most important waterways, but the absence of a multilateral international agreement on the cooperation and coordination signed by all the Member States to ensure continuous cooperation and exchange of information is believed to have a negative impact on border security. The research was carried out by an online questionnaire survey among 201 persons in staff from the participating organisations of 10 Danube Member States during the DARIF joint operation, which was conducted from 12–16 September 2022 and extended until 30 September 2022. The questionnaire was prepared in Hungarian, English, and in German, Slovak, Croatian, Serbian, Romanian, Bulgarian and Ukrainian languages, to encourage respondents to participate in the survey. The questionnaire survey among the Danube law enforcement agencies confirmed that the lack of a permanent Law Enforcement Coordination Centre and Cooperation Forum is a significant security deficit in the countries of the Danube Region. The creation of a network of national contact points specialising in international information exchange on the Danube is necessary; it is not sufficient to make better use of the existing network of direct information exchange channels (e.g. Police and Customs Cooperation Centres).

Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia

This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.

An Analysis of the “Foreseeable Relevance” Standard and the International Exchange of Tax Information: Are the European Union and the OECD in Agreement?

This article examines the standard of “foreseeable relevance” in international exchange of tax information comparatively as set out in the OECD Model and the EU legal framework. It questions whether the new foreseeable relevance standard makes it “manifestly” foreseeable, and whether the European Union and the OECD are in agreement.

GLOBAL CITIES AS CENTRES OF GLOBAL ECONOMIC MANAGEMENT AND INTERNATIONAL INFORMATION COMMUNICATIONS

Global cities arebecoming increasingly important players in the global system. They bring together different cultures, ideas and business opportunities. Understanding their role and functions in global economic governance and international information exchange is key to developing strategies for economic growth, creating favourable conditions for doing business and increasing the competitiveness of countries.The study of this problem has been based on the consideration of various aspects, such as economic activity, transnational governance, information communications, technological development and political participation, which determine the role of global cities. Using methods of comparative analysis, sociological, geographical research and other approaches, the article offers a deeper understanding of the functions of global cities and their impact on the world economy and international information communications.The functional significance of global cities as centres of global economic governance is determined mainly by the scale of their gross regional product, huge economic potential, as well as management and control of the global economy, which is due to the level of concentration of headquarters of large multinational companies, key institutions of the international financial market, mainly transnational banks, advanced business services companies, etc.Global cities are the backbone of the global economic and political system, leading global financial and economic processes, managing global financial flows, and having developed infrastructure and access to a wide range of services. Multinational enterprises actively use the advantages of the transport, political, social and economic position of global cities. In turn, these enterprises have a significant impact on global economic and political processes, contributing to the globalisation of city functions.Since the functional significance of global cities is expressed in many aspects, based on the analysis of available data, reports and studies, they are systematised into two groups: centres of global economic management and centres of international information communications. The characteristic of global cities according to these groups is due to the constant development and expansion of strong ties between countries and the destruction of existing barriers through technological communications and networking.

Reasonable restrictions on the freedom of fishing in high seas marine protected areas from an international law perspective: an analysis

With the development of marine protected areas (MPAs) on the high seas in the international community and an international agreement protecting biodiversity beyond national jurisdiction, how to reasonably restrict the freedom of fishing in the high seas MPAs has become a controversial issue in theory and in practice. This article will use doctrinal research method. It will discuss existing provisions regarding restricting the freedom of fishing on the high seas including the high seas MPAs. These provisions have been codified in international treaties, international resolutions, and international soft law. In addition, since regional fisheries management organizations (RFMOs) also take part in fishery management in the high seas MPAs, this article will refer to measures of relevant RFMOs to discuss how restriction is going in terms of the freedom of fish in the high seas MPAs. This article finds that the fishing-restriction measures stipulated in international documents represented by the United Nations Convention on the Law of the Sea are too general. In addition, some treaties do not address certain issues of restricting fishing methods by non-contracting parties. Therefore, these treaties are limited. The fishing practices of the four high seas MPAs that have been established by the international community reveals the establishment of several reasonable fishing restrictions. However, their shortcomings are evident. From the perspective of international law, it is important to improve the principle of reasonably restricting the freedom of fishing in MPAs on the high seas based on practice and positive law while proceeding steadily. Moreover, restriction measures cannot be too broad or narrow. Specifically, we should continue to develop mechanisms such as exceptions, ways of restricting fishing, advocacy provisions for non- contracting parties and measures to strengthen international information exchange.

Current state of the problems of functioning of relay protection and automation complexes used in an active adaptive network

THE PURPOSE. To analyze the influence of series compensation devices on the operating modes of power transmission lines. To identify problems of functioning of relay protection and automation complexes when they are used on power transmission lines with a series compensation device.METHODS. The analysis of literature data and data of international information exchange is carried out.RESULTS. The study describes the relevance of the topic, considers the main elements of an electric power system with an active adaptive network; reveals the current state of affairs on the use of elements of an active adaptive network in the Unified Energy System of Russia, as well as prospects for further implementation of these elements in the Unified Energy System of the Russian Federation. The study shows the scope of application of series compensation devices with the inductive resistance for their placement on power transmission lines, and the optimal distance between series compensation devices, as well as the optimal parameters of the capacitive resistance relative to the resistance of the network. The study discloses problems of functioning of various types of relay protection and automation on power transmission lines with a series compensation device.CONCLUSION. The use of a reactance series compensation device on the line causes problems of functioning for all types of relay protection and automation devices, namely: current, remote, differential and reclosing automation. At the moment, for the listed types and kinds of protection, there are scientific developments to solve these problems with their inherent advantages and disadvantages. The study indicates the most acute disadvantages of the differential relay protection.

Міжнародні підходи до використання звіту в розрізі країн міжнародної групи компаній як інформаційного джерела оцінки податкових ризиків

Introduction. An important step after the country-by-country reports exchange for the first time is the creation of institutional support for the identification and assessment of tax risks based on the data obtained as part of the international exchange of information. Mentioned above actualizes the need for conduction of a complementary analysis of the OECD model legislation in the context of the mentioned issues in order to determine ways of harmonizing it with domestic practice. Problem Statement. Analysis of key provisions of the OECD model recommendations regarding the use of country-by-country reporting as an information source for assessing tax risks. The purpose of the research is to carry out a complementary analysis of the model institutional basis for the use of country-by-country reporting as an information source for assessing tax risks. Methods. In order to achieve the research purpose, the methods of analysis, synthesis, induction, deduction, grouping, description, comparison, theoretical generalization, as well as the abstract-logical method were used. Results. The content of the OECD recommendations “Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment” has been revealed, and basing on the results of the conducted research the authors substantiated the need for harmonization of the domestic practice of identification and assessment of tax risks based on the data obtained as part of the international exchange of information with the model recommendations of the OECD. Particular attention should be paid to the peculiarities of this process during martial law. Conclusions. Basing on the results of the research, the authors proved that after successful passing the stage of implementation of the OECD requirements into national legislation in terms of the form of the country-by-country report and the procedure for its filling it, there is an urgent need for creation by our country institutional support for the identification and assessment of tax risks based on the data obtained within the framework of the international exchange of tax information and its harmonization with the relevant model provisions of the BEPS Action Plan.

2021–2022 monitoring, early warning, and forecasting of global infectious diseases

BackgroundCOVID-19 has had a considerable impact on society since 2019, and the disease has high mortality and infection rates. There has been a particular focus on how to best manage COVID-19 and how to analyze and predict the epidemic status of infectious diseases in general.MethodsThe present study analyzed the COVID-19 epidemic patterns and made predictions of future trends based on the statistics obtained from a global infectious disease network data monitoring and early warning system (OBN, http://27.115.41.130:8888/OBN/). The development trends of other major infectious diseases were also examined.ResultsThe global COVID-19 pandemic showed periodic increases throughout 2021. At present, there is a high incidence in European countries, especially in Eastern Europe, followed by in Africa. The risk of contracting COVID-19 was divided into high, medium–high, medium, medium–low, and low grades depending on the stage of the epidemic in each examined region over the current period. The occurrence and prevalence of major infectious diseases throughout the world did not significantly change in 2021.ConclusionsThe COVID-19 pandemic has strongly impacted people’s lives and the economy. The effects of global infectious diseases can be ameliorated by strengthening monitoring and early warning systems and by facilitating the international exchange of information.

Автоматичний міжнародний обмін податковою інформацією: особливості попередніх умов запровадження в Україні під час воєнного стану

Introduction. The main trend in the international tax cooperation is to create institutional conditions to enhance the transparency of the ?nancial ?ows of multinational enterprises for tax administrations and to provide them with relevant information to assess and examine transfer pricing risks. The OECD provides governments with model legislation in the context of this issue, which brings to the fore the issue of its implementation to make the international exchange of tax information work automatically. Problem Statement. To determine the status of implementation of the OECD recommendations on substantial prerequisites for the automatic exchange of international tax information in Ukraine, in particular the peculiarities of their implementation in the martial law period. Purpose. To analyze approaches in the sphere of international exchange of information for tax purposes and to evaluate the status of implementation of substantial preconditions for the introduction of country by country reporting of the international group of companies. Methods. The comparative analysis of the national tax legislation and OECD recommendations regulating the aspects of creation of substantial preconditions for automatic international exchange of tax information was carried out. Results. The list is highlighted and the essence of essential preconditions for countries to obtain access to the international exchange of tax information is revealed. The level of implementation of the stages of introduction of country by country reporting of the international group of companies in Ukraine has been analyzed with the focus on the creation of the appropriate institutional conditions for the implementation of OECD recommendations. According to the results of the research, it has been proved that further steps of formation of the mentioned prerequisites in the country are regulation of con?dentiality aspects of tax information, which is the subject of international automatic exchange, which should correspond to the international approaches with an emphasis on the changes, caused by the introduction of martial law. Conclusions. Having joined the OECD Enhanced Cooperation Programme and committed to implementing the BEPS Action Plan, Ukraine is incorporated into the global tax regulatory framework. After the stage of drafting and approving legislative norms, creation of essential preconditions for obtaining and access to the international exchange of tax information, the next step is to ensure its confidentiality. In this process, it is important to protect the national interests and national security of Ukraine of income and property and prevention of tax evasion.

The Development of Global Cancer Research at the United States National Cancer Institute.

International research and collaboration has been a part of the National Cancer Institute's (NCI) mission since its creation in 1937. Early on, efforts were limited to international exchange of information to ensure that US cancer patients could benefit from advances in other countries. As NCI's research grant portfolio grew in the 1950s, it included a modest number of grants to foreign institutions, primarily in the United Kingdom and Europe. In the 1960s, the development of geographic pathology, which aimed to study cancer etiology through variations in cancer incidence and risk factors, led to an increase in NCI-funded international research, including research in low- and middle-income countries. In this paper, we review key international research programs, focusing particularly on the first 50 years of NCI history. The first NCI-led overseas research programs, established in the 1960s in Ghana and Uganda, generated influential research but also struggled with logistical challenges and political instability. The 1971 National Cancer Act was followed by the creation of a number of bilateral agreements with foreign governments, including China, Japan, and Russia, to support cooperation in technology and medicine. Although these agreements were broad without specific scientific goals, they provided an important mechanism for sustained collaborations in specific areas. With the creation of the NCI Center for Global Health in 2011, NCI's global cancer research efforts gained sustained focus. Because the global cancer burden has evolved over time, increasingly impacting low- and middle-income countries, NCI's role in global cancer research remains more important than ever.