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International Exchange of Information in Tax Matters. Towards Global Transparency

Publication Cheltenham: Edward Elgar, 2015
Description 222 p.
Abstract Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developments, the structure and content of the various existing instruments and models (such as double taxation treaties, TIEA, the multinational convention from the OECD, the European Directives, FATCA and the Swiss Rubik model), and also the new standard toward automatic exchange of information. Xavier Oberson's analysis highlights their interactions and complexities. He concludes by discussing the position and the rights of taxpayers.
ISBN: 978178471471
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OBERSON, Xavier. International Exchange of Information in Tax Matters. Towards Global Transparency. Cheltenham : Edward Elgar, 2015. https://archive-ouverte.unige.ch/unige:46165

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Deposited on : 2015-02-02

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