International exchange of information in tax matters towards global transparency / Xavier Oberson, Professor of Law, University of Geneva, Switzerland.

Author/creator Oberson, Xavier
Format Electronic
Publication InfoCheltenham, UK : Edward Elgar Publishing, [2015]
Descriptionvii, 271 pages ; 24 cm
Supplemental ContentFull text available from eBooks on EBSCOhost
Subjects
Tax administration and procedure--International cooperation.
Disclosure of information--Law and legislation.
Transparency (Ethics) in government--Law and legislation.

Contents General introduction -- Historical development of international exchange of information rules -- Exchange of information under Double Taxation Conventions (DTC) -- A practical example : administrative assistance and exchange of information between the United States and Switzerland -- Assistance in the collection of taxes under DTC -- Tax Information Exchange Agreements (TIEAs) -- The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT) -- The EU Directives -- The so-called Swiss "Rubik" agreements -- Foreign Account Tax Compliance Act (FATCA) -- Toward automatic exchange of information -- Automatic exchange of information (AEOI) : the OECD Common Reporting Standard -- Solving the past -- Protection of the taxpayer -- Conclusion
Bibliography noteIncludes bibliographical references (pages 251-262) and index.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2015930140
ISBN9781784714710 (cased)
ISBN1784714712 (cased)

Availability

Library Location Call Number Status Item Actions
Electronic Resources Access Content Online ✔ Available