Scientific article
English

Exchange of information : the challenges ahead

Published inTrusts & trustees, vol. 26, no. 1, p. 58-71
Publication date2020
First online date2019-12-16
Abstract

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.

Keywords
  • Exchange of information
  • Taxation
  • International taxation
Citation (ISO format)
OBERSON, Xavier, PAPADOPOULOS, Lysandre. Exchange of information : the challenges ahead. In: Trusts & trustees, 2020, vol. 26, n° 1, p. 58–71. doi: 10.1093/tandt/ttz122
Main files (1)
Article (Published version)
accessLevelPrivate
Identifiers
Journal ISSN1363-1780
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