International exchange of information in tax matters
Subtitle: towards global transparency
By: Xavier Oberson, Professor of Law, University of Geneva, Switzerland
Publisher: Edward Elgar Publishing
Published: 2015
Place of publication: Cheltenham, UK
Language: eng
Number of pages: 271
ISBN-13: 9781784714710; 9781784714727
Subjects: International cooperation; Transparency in government; Law and legislation; Disclosure of information; Tax administration and procedure
Notes: Includes bibliographical references (pages 251-262) and index.
Table of contents: title: General introduction; title: Historical development of international exchange of information rules; title: Exchange of information under Double Taxation Conventions (DTC); title: A practical example : administrative assistance and exchange of information between the United States and Switzerland; title: Assistance in the collection of taxes under DTC; title: Tax Information Exchange Agreements (TIEAs); title: The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT); title: The EU Directives; title: The so-called Swiss "Rubik" agreements; title: Foreign Account Tax Compliance Act (FATCA); title: Toward automatic exchange of information; title: Automatic exchange of information (AEOI) : the OECD Common Reporting Standard; title: Solving the past; title: Protection of the taxpayer; title: Conclusion