Exchange of information : the challenges ahead

Article Article scientifique Article Exchange of information : the challenges ahead eng 2019-12-16 2020 author Oberson Xavier 23789 Département de droit public (PUB1) author Papadopoulos Lysandre 642180 58-71 10.1093/tandt/ttz122 1363-1780 Rules governing the exchange of information in tax matters with Switzerland have been essentially amended in recent years, in order to align with the Organisation for Economic Co-operation and Development standards. Provisions at both the international and domestic levels provide for more transparency. In this context, to what extent have taxpayers’ rights been considered? The abundant Swiss case law provides for some answers—not always satisfactory, though. Exchange of information Taxation International taxation Dewey 342 96 Département de droit public 5D false Trusts & trustees 26 1 08a19f01-93c2-42b7-b691-1ac94f679f94 Article (Published version) Private Oberson et Papadopoulos_2020_Exchan.pdf 129620 application/pdf cc3eac0bcab207eb0d5122b45b6231d7b5e6eaf3c5c51fa9e02aeeda59e91dd3 closedAccess Faculté de droit / Département de droit public

Title	Published in	Access level	OA Policy	Year	Views	Downloads

Exchange of information : the challenges ahead	Trusts & trustees			2020	76	0

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Papadopoulos, Lysandre