International Exchange of Information in Tax Matters : Towards Global Transparency /: Towards Global Transparency. (2023)

• Record Type: Book
• Further Information: Note: Xavier Oberson.
• Authors: Oberson, Xavier
• Contents: Contents: 1. Introduction to International Exchange of Information in Tax Matters 2. Historical development of international exchange of information rules 3. Exchange of information under Double Taxation Conventions 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. The 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 OECD Base Erosion Profit Shifting (BEPS) Programme 15. Exchange of information on digital platforms 16. Exchange of information on crypto-assets and crypto-currencies 17. Legal protection of the taxpayer 18. Conclusion to International Exchange of Information in Tax Matters General bibliography Index.
• Edition: Third edition
• Publisher Details: Cheltenham : Edward Elgar Publishing
• Publication Date: 2023
• Extent: 1 online resource (422 pages)
• Subjects: LAW -- Taxation; Taxation & duties law; LAW -- Business & Financial; LAW -- Banking; LAW -- Commercial -- International Trade; Banking law; International economic & trade law
• Languages: English
• ISBNs: 9781800884915; 1800884915
• Related ISBNs: 9781800884908
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.