Exchange of information and bank secrecy
By: edited by Alexander Rust, Eric Fort
Series: International tax conferences of the University of Luxembourg -- v. 2; International tax conferences of the University of Luxembourg -- v. 2.
Publisher: Wolters Kluwer Law & Business; Sold and distributed in North, Central and South America by Aspen Publishers
Published: 2012
Place of publication: Alphen aan den Rijn, The Netherlands; Frederick, Md
Language: eng
Number of pages: 249
ISBN-13: 9789041139955
Subjects: Banking law; Congresses; Taxation; Law and legislation; Confidential communications; Banks and banking
Notes: Includes bibliographical references and index.
Table of contents: title: Information exchange in tax matters : Luxembourg's new tax policy  -- Alain Steichen; title: European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law  -- Stefan Braum and Valentina Covolo; title: Savings taxation and banking secrecy  -- Jens Schröder; title: The mutual assistance directives  -- Klaus-Dieter Drüen; title: Development of the international information exchange and domestic implementation  -- Eric Fort, Paul Hondius, and Jan Neugebauer; title: 2011 : the Year of implementation of the standards?  -- Philippe Malherbe and Marjolein Beynsberger; title: Exchange of information : the French perspective  -- Franck Le Mentec; title: Exchange of information : the German perspective  -- Ernst Czakert; title: Exchange of information : the Swiss perspective  -- Martin Hess; title: Data protection as a fundamental right  -- Alexander Rust; title: 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; title: Legal protection against the transfer of information (Luxembourg) -- Jean-Pierre Winandy.