International exchange of information in tax matters : towards global transparency /
In this updated second edition, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information in tax matters on an international level. This book addresses the latest developments in the movement towards increased global transparency in tax matters and...
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| Hlavní autor: | |
|---|---|
| Typ dokumentu: | Kniha |
| Jazyk: | Angličtina |
| Vydáno: |
Cheltenham :
Edward Elgar Publishing,
2018
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| Vydání: | Second edition |
| Edice: | Elgar tax law and practice
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| Témata: | |
| On-line přístup: | Elektronická verze přístupná pouze pro studenty a pracovníky MU |
| Příbuzné jednotky: | Tištěná verze::
International exchange of information in tax matters : towards global transparency |
Obsah:
- 1. General introduction
- 2. Historical development of international exchange of information rules
- 3. Exchange of information under Double Taxation Conventions (DTC)
- 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. 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 BEPS programme
- 15. Legal protection of the taxpayer
- 16. Conclusion
- General bibliography
- Index.