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International exchange of information in tax matters : towards global transparency

Author: Xavier Oberson
Publisher: Cheltenham, UK : Edward Elgar Publishing Limited, [2018] ©2018
Series: Elgar tax law and practice.
Edition/Format:   eBook : Document : English : Second editionView all editions and formats
Summary:
"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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
Oberson, Xavier.
International Exchange of Information in Tax Matters : Towards Global Transparency, Second Edition.
Cheltenham, Gloucestershire : Edward Elgar Publishing, Incorporated, ©2018
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Xavier Oberson
ISBN: 9781786434739 1786434733
OCLC Number: 1078923252
Description: 1 online resource
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.
Series Title: Elgar tax law and practice.
Responsibility: Xavier Oberson, professor of law, University of Geneva, Switzerland.

Abstract:

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.  Read more...

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'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 Read more...

 
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