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The Resource Exchange of information and bank secrecy

Exchange of information and bank secrecy

Label
Exchange of information and bank secrecy
Title
Exchange of information and bank secrecy
Contributor
Subject
Language
eng
Summary
In 12 essays, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing on the wide effect of the mutual assistance directives of the European Union. Among the specific rules and provisions discussed are the following: the application of Article 26 OECD-Model Convention in France, Germany and Switzerland; what constitutes a "fishing expedition" and what "foreseeably relevant" means; whether information exchange requests may be refused if they are based on stolen data; the differences between money-laundering and tax fraud and between simple tax evasion and aggravated tax fraud; the scope of the fundamental right to informational self-determination; the mechanism of the EU savings and of the mutual assistance directives; differences between the exchange of information instruments at OECD level and at the level of the EU; and the role of the Global Forum's peer review process. The topics are split in four parts: Part 1 gives a general overview and the relation between tax and criminal proceedings. Part 2 looks at the EU and OECD developments. Part 3 gives country surveys: implementation in France, Germany and Switzerland. Part 4 gives an overview of taxpayer's rights
Geographic coverage
  • Europe
  • European Union
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Rust, A
  • Fort, E. (Eric)
Series statement
International tax conferences of the University of Luxembourg (ITCL)
Series volume
vol. 2
http://library.link/vocab/subjectName
  • exchange of information
  • bank secrecy
  • tax treaty
  • mutual assistance
  • Savings Interest Directive
  • criminal law
  • taxpayer rights
  • tax fraud
  • money laundering
Label
Exchange of information and bank secrecy
Instantiates
Publication
Contents
  • Information Exchange in tax matters: Luxembourg's new tax policy
  • Steichen, A.
  • ; p. 9-29
  • European criminal law and the exchange of tax information: consequences for Luxembourg's Bank Secrecy Law
  • Braum, S.
  • Covolo, V.
  • ; p. 31-56
  • Savings taxation and banking secrecy
  • Schröder, J.
  • ; p. 59-75
  • The Mutual Assistance Directives
  • Drüen, K-D.
  • ; p. 77-85
  • Development of the international information exchange and domestic implementation
  • Fort, E.
  • Hondius, P.
  • Neugebauer, J.
  • ; p. 87-118
  • 2011: Year of implementation of the standards?
  • Malherbe, P.
  • Beynsberger, M.
  • ; p. 119-150
  • Exchange of information: the French perspective
  • Le Mentec, F.
  • ; p. 153-161
  • Exchange of information: the German perspective
  • Czakert, E.
  • ; p. 163-168
  • Exchange of information: the Swiss perspective
  • Hess, M.
  • ; p. 169-173
  • Data protection as a fundamental right
  • Rust, A.
  • ; p. 177-195
  • The exchange of information procedure according to double tax conventions: the Swiss approach or how taxpayer rights are protected under Swiss procedural rules
  • Untersander, O.
  • ; p. 197-220
  • Legal protection against the transfer of information (Luxembourg)
  • Winandy, J-P.
  • ; p. 221-239
Extent
XXI, 249 p.
Isbn
9789041139955
Label
Exchange of information and bank secrecy
Publication
Contents
  • Information Exchange in tax matters: Luxembourg's new tax policy
  • Steichen, A.
  • ; p. 9-29
  • European criminal law and the exchange of tax information: consequences for Luxembourg's Bank Secrecy Law
  • Braum, S.
  • Covolo, V.
  • ; p. 31-56
  • Savings taxation and banking secrecy
  • Schröder, J.
  • ; p. 59-75
  • The Mutual Assistance Directives
  • Drüen, K-D.
  • ; p. 77-85
  • Development of the international information exchange and domestic implementation
  • Fort, E.
  • Hondius, P.
  • Neugebauer, J.
  • ; p. 87-118
  • 2011: Year of implementation of the standards?
  • Malherbe, P.
  • Beynsberger, M.
  • ; p. 119-150
  • Exchange of information: the French perspective
  • Le Mentec, F.
  • ; p. 153-161
  • Exchange of information: the German perspective
  • Czakert, E.
  • ; p. 163-168
  • Exchange of information: the Swiss perspective
  • Hess, M.
  • ; p. 169-173
  • Data protection as a fundamental right
  • Rust, A.
  • ; p. 177-195
  • The exchange of information procedure according to double tax conventions: the Swiss approach or how taxpayer rights are protected under Swiss procedural rules
  • Untersander, O.
  • ; p. 197-220
  • Legal protection against the transfer of information (Luxembourg)
  • Winandy, J-P.
  • ; p. 221-239
Extent
XXI, 249 p.
Isbn
9789041139955

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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