International exchange of information in tax matters : towards global transparency /

Xavier Oberson, Professor of Law, University of Geneva, Switzerland.
Bok · Engelsk · 2018

Omfang	xxviii, 322 pages ;
Utgave	Second edition.
Opplysninger	General introduction -- Historical development of international exchange of information rules -- Exchange of information under Double Taxation Conventions (DTC) -- A practical example: administrative assistance and exchange of information between the United States and Switzerland -- Assistance in the collection of taxes under DTC -- Tax Information Exchange Agreements (TIEAs) -- The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT) -- The EU directives -- The so-called Swiss 'Rubik' agreements -- Foreign Account Tax Compliance Act (FATCA) -- Towards automatic exchange of information -- Automatic exchange of information (AEOI): the OECD common reporting standard -- Solving the past -- The impact of the BEPS programme -- Legal protection of the taxpayer -- Conclusion -- General bibliography -- Index.
Emner	Disclosure of information - Law and legislation. Tax administration and procedure - International cooperation. Transparency in government - Law and legislation.
ISBN	9781786434722 (cased)
ISBN(galt)	9781786434739 (eBook)