The Resource Exchange of information : the challenges ahead

Exchange of information : the challenges ahead

Label
Exchange of information : the challenges ahead
Title
Exchange of information : the challenges ahead
Creator
Subject
Language
eng
Summary
Rules governing the exchange of information in tax matters with Switzerland have been essentially amended in recent years, in order to align with the OECD standards. Provisions at both the international and domestic levels provide for more transparency. In this context, to what extent have taxpayers rights been considered? The abundant Swiss case law provides for some answers - not always satisfactory, though
Citation source
In: Trusts & trustees. - Oxford. - Vol. 26 (2020), no. 1; p. 58-71
http://library.link/vocab/creatorName
  • Oberson, X
  • Papadopoulos, L
Geographic coverage
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax treaty
  • exchange of information
  • automatic exchange of information
  • tax authorities
  • tax transparency
  • taxpayer rights
  • case law
  • domestic tax law
  • MAP
  • FATCA
  • IGA
  • TIEA
  • good faith
  • data protection
  • European Convention on Human Rights
Label
Exchange of information : the challenges ahead
Instantiates
Publication
Label
Exchange of information : the challenges ahead
Publication

Library Locations

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