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Towards automatic exchange of information

Published in Schweizerische Zeitschrift für Wirtschaftsrecht. 2015, vol. 87, no. 2, p. 91-107
Abstract This article describes the various steps that led towards automatic exchange of information as the global standard and the issues that remain to be solved. First, the various competing models of exchange information, such as Double Tax Treaty (DTT), TIEA's, FATCA or UE Directives are described with a view to show how they interact between themselves. Second, the so-called Rubik Strategy is summarized and compared with an automatic exchange of information (AEOI). The third part then describes in details the OECD Model common reporting standard which will become the new standard for automatic exchange of information and its implementation rules in Switzerland.
Keywords Droit fiscalentraide administrativeéchange automatique d'informationsaccords internationauxSuisse
Note Contribution présentée lors de la Journée 2014 de droit bancaire et financier, organisée par le Centre de droit bancaire et financier de l'Université de Genève le 30 octobre 2014.
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OBERSON, Xavier. Towards automatic exchange of information. In: Schweizerische Zeitschrift für Wirtschaftsrecht, 2015, vol. 87, n° 2, p. 91-107. https://archive-ouverte.unige.ch/unige:91370

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Deposited on : 2017-01-27

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