Notice bibliographique
- Notice
Type(s) de contenu et mode(s) de consultation : Texte noté : électronique
Auteur(s) : Oberson, Xavier (1961-....)
Titre(s) : International exchange of information in tax matters [Texte électronique] : towards global transparency / Xavier Oberson
Publication : Cheltenham : Edward Elgar Pub. Ltd., 2015
Description matérielle : 1 online resource (vii, 271 pages)
Note(s) : 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
and tax specialists looking to further their knowledge 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.
Autre(s) auteur(s) : Edward Elgar Publishing. Auteur ou responsable intellectuel
Sujet(s) : Transparence politique
Identifiants, prix et caractéristiques : ISBN 9781784714727
Identifiant de la notice : ark:/12148/cb44370838w
Notice n° :
FRBNF44370838
(notice reprise d'un réservoir extérieur)
Table des matières : 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. Protection of the taxpayer -- 15. Conclusion.