The Resource Echange de renseignements : vers une admission massive des demandes groupées et collectives?

Echange de renseignements : vers une admission massive des demandes groupées et collectives?

Label
Echange de renseignements : vers une admission massive des demandes groupées et collectives?
Title
Echange de renseignements : vers une admission massive des demandes groupées et collectives?
Creator
Subject
Language
eng
Summary
Switzerland regularly receives group exchange information requests from third states concerning a significant number of people. The author comments on the legality of these requests as the names of the persons concerned are often unknown. In addition, the scope of the prohibition of fishing expeditions is investigated in the context of Swiss case law on article 26 of the OECD Model Convention
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 88 (2019/2020), no. 4 ; p. 287-327
http://library.link/vocab/creatorName
Papadopoulos, L
Geographic coverage
Europe
Language note
French
http://library.link/vocab/subjectName
  • exchange of information
  • OECD Model
  • case law
  • taxpayer rights
  • banking
Label
Echange de renseignements : vers une admission massive des demandes groupées et collectives?
Instantiates
Publication
Label
Echange de renseignements : vers une admission massive des demandes groupées et collectives?
Publication

Library Locations

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