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This chapter describes the proposed FASTERFASTER directive including a comparison to other frameworks. Attention is given to the methodology for establishing tax residencyresidency and new reporting and control mechanisms.

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FASTER Directive

  • 章节

  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter describes the proposed FASTERFASTER directive including a comparison to other frameworks. Attention is given to the methodology for establishing tax residencyresidency and new reporting and control mechanisms.