International exchange of information in tax matters : towards global transparency
Author(s)
Bibliographic Information
International exchange of information in tax matters : towards global transparency
Edward Elgar, c2015
Available at 5 libraries
  Aomori
  Iwate
  Miyagi
  Akita
  Yamagata
  Fukushima
  Ibaraki
  Tochigi
  Gunma
  Saitama
  Chiba
  Tokyo
  Kanagawa
  Niigata
  Toyama
  Ishikawa
  Fukui
  Yamanashi
  Nagano
  Gifu
  Shizuoka
  Aichi
  Mie
  Shiga
  Kyoto
  Osaka
  Hyogo
  Nara
  Wakayama
  Tottori
  Shimane
  Okayama
  Hiroshima
  Yamaguchi
  Tokushima
  Kagawa
  Ehime
  Kochi
  Fukuoka
  Saga
  Nagasaki
  Kumamoto
  Oita
  Miyazaki
  Kagoshima
  Okinawa
  Korea
  China
  Thailand
  United Kingdom
  Germany
  Switzerland
  France
  Belgium
  Netherlands
  Sweden
  Norway
  United States of America
Note
Includes bibliographical references and index
Also issued online
Description and Table of Contents
Description
Following the financial crisis of 2008 and various scandals around the world, there has been a global movement towards greater transparency with international exchanges of information in tax matters. This book provides a comprehensive overview of the main developments, and an analysis of the structure and content of the various existing instruments and models.
Xavier Oberson covers the topic broadly, discussing double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model. He further provides an analysis of the new OECD common reporting standard of automatic exchange of information, and distinguishes between the various substantial rights (human rights, constitutional rights) and procedural rights that can be used during the different phases of information exchange.
Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into this key aspect of international taxation will find this book to be an invaluable reference. Students and academics in law, tax or economics will appreciate the clear overview and find many useful insights. Practitioners such as taxpayers, bankers and finance professionals will find this to be an informative read.
Table of Contents
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. Toward Automatic Exchange of Information 12. Automatic Exchange of Information (AEOI): the OECD Common Reporting Standard 13. Solving the Past 14. Legal Protection of the Taxpayer 15. Conclusion Index
by "Nielsen BookData"