The Resource Cross-border tax investigations and the OECD's tax information exchange regime

Cross-border tax investigations and the OECD's tax information exchange regime

Label
Cross-border tax investigations and the OECD's tax information exchange regime
Title
Cross-border tax investigations and the OECD's tax information exchange regime
Creator
Subject
Language
eng
Summary
This article examines how the OECD tax information exchange regime interacts with common law and constitutional protection of rights of privacy. Recent case law in offshore jurisdictions illustrates the importance of court intervention to guard against the risk of improper and over-enthusiastic administrative action
Citation source
In: Trusts & trustees. - Oxford. - Vol. 21 (2015),
http://library.link/vocab/creatorName
Lowe, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • exchange of information
  • common law
  • trust
  • FATCA
  • human rights
  • tax secrecy
  • disclosure
  • case law
Label
Cross-border tax investigations and the OECD's tax information exchange regime
Instantiates
Publication
Label
Cross-border tax investigations and the OECD's tax information exchange regime
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...