Nicht aus der Schweiz? Besuchen Sie lehmanns.de
International Exchange of Information in Tax Matters - Xavier Oberson

International Exchange of Information in Tax Matters

Towards Global Transparency, Second Edition

(Autor)

Buch | Hardcover
352 Seiten
2018 | 2nd edition
Edward Elgar Publishing Ltd (Verlag)
978-1-78643-472-2 (ISBN)
CHF 269,95 inkl. MwSt
zur Neuauflage
  • Titel erscheint in neuer Auflage
  • Artikel merken
Zu diesem Artikel existiert eine Nachauflage
'The latest novelties in the area of tax information exchange and its historical development are comprehensively described in this book. The second edition now covers the impact of the OECD BEPS project on the exchange of tax information and identifies tensions between data protection regulations, such as the EU-GDPR, and increasing automatic exchange of information. Academics, practitioners and policy makers are well-advised to read this book.'
- Michael Lang, Vienna University of Economics and Business, Austria

In this updated second edition, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information in tax matters on an international level. This book addresses the latest developments in the movement towards increased global transparency in tax matters and highlights how various international models interact.

Key features of the second edition include:





Analysis of the OECD common reporting standard of automatic exchange of information
Definition of the various rights, substantial and procedural, that can be used during different phases of information exchange
Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model
Examination of the impact of the OECD Base Erosion and Profit Shifting (BEPS) Program.

Lawyers and tax specialists looking to further their knowledge will find this book to be an invaluable reference. Professionals in banking and finance will find this to be an informative read. Students and academics in law, tax and economics will appreciate the clear overview and find many useful insights.

Xavier Oberson, Professor of Law, University of Geneva, Switzerland

Contents: 1. General introduction 2. Historical development of international exchange of information rules 3. Exchange of information under Double Taxation Conventions (DTC) 4. A practical example: administrative assistance and exchange of information between the United States and Switzerland 5. Assistance in the collection of taxes under DTC 6. Tax Information Exchange Agreements (TIEAs) 7. The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT) 8. The EU Directives 9. The so-called Swiss ‘Rubik’ agreements 10. Foreign Account Tax Compliance Act (FATCA) 11. Towards automatic exchange of information 12. Automatic exchange of information (AEOI): the OECD Common Reporting Standard 13. Solving the past 14. The impact of the BEPS Programme 15. Legal protection of the taxpayer 16. Conclusion General bibliography Index

Erscheinungsdatum
Reihe/Serie Elgar Tax Law and Practice series
Verlagsort Cheltenham
Sprache englisch
Maße 169 x 244 mm
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
ISBN-10 1-78643-472-5 / 1786434725
ISBN-13 978-1-78643-472-2 / 9781786434722
Zustand Neuware
Informationen gemäß Produktsicherheitsverordnung (GPSR)
Haben Sie eine Frage zum Produkt?
Mehr entdecken
aus dem Bereich
Organisationen steuern, Strukturen schaffen, Prozesse gestalten

von Andreas Gourmelon; Michael Mroß; Sabine Seidel

Buch | Softcover (2024)
Rehm Verlag
CHF 53,20
klare Antworten aus erster Hand

von Anna-Lisa Müller

Buch | Softcover (2024)
UTB (Verlag)
CHF 27,85