The Resource Exchange of information : the challenges ahead
Exchange of information : the challenges ahead
Resource Information
The item Exchange of information : the challenges ahead represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Exchange of information : the challenges ahead represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Exchange of information : the challenges ahead
- Title
- Exchange of information : the challenges ahead
- 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
- Label
- Exchange of information : the challenges ahead
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Exchange-of-information--the-challenges/35ZI63LM0OU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Exchange-of-information--the-challenges/35ZI63LM0OU/">Exchange of information : the challenges ahead</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
