Exchange of information and bank secrecy
Author(s)
Bibliographic Information
Exchange of information and bank secrecy
（International tax conferences of the University of Luxembourg, v. 2）
Wolters Kluwer, Law & Business , Aspen Publishers [distributor] , Turpin Distribution Services [distributor], c2012
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Note
Includes index
"Inevitably, the financial crisis of recent years has intensified scrutiny of bank secrecy. All major jurisdictions have agreed to limit their bank secrecy rules; in particular, where there are allegations of tax evasion or criminal fraud, obstacles in the way of cross-border exchange of information requests have been virtually eliminated. Yet this new 'transparency' has engendered many new legal distinctions and procedural rules in various jurisdictions which tax and legal practitioners must be knowledgeable about, and that is what this book sets out to elucidate. In 12 essays on this issue, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing particularly on the wide effect of the mutual assistance directives of the European Union."--Back cover
Contents of Works
- Information exchange in tax matters : Luxembourg's new tax policy / Alain Steichen
- European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Stefan Braum & Valentina Covolo
- Savings taxation and banking secrecy / Jens Schröder
- The mutual assistance directives / Klaus-Dieter Drüen
- Development of the international information exchange and domestic implementation / Eric Fort, Paul Hondius & Jan Neugebauer
- 2011 : the year of implementation of the standards? / Philippe Malherbe & Marjolein Beynsberger
- Exchange of information : the French perspective / Franck Le Mentec
- Exchange of information : the German perspective / Ernst Czakert
- Exchange of information : the Swiss perspective / Martin Hess
- Data protection as a fundamental right / Alexander Rust
- The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Oliver Untersander
- Legal protection against the transfer of information (Luxembourg) / Jean-Pierre Winandy