The Resource Exchange of information and bank secrecy
Exchange of information and bank secrecy
Resource Information
The item Exchange of information and bank secrecy 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 and bank secrecy 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
- 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
- Language
- eng
- Extent
- XXI, 249 p.
- 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
- Isbn
- 9789041139955
- Label
- Exchange of information and bank secrecy
- Title
- Exchange of information and bank secrecy
- 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
- data protection
- tax fraud
- money laundering
- Label
- Exchange of information and bank secrecy
- 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
- 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
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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-and-bank-secrecy/VmJK7DXxWeQ/" 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-and-bank-secrecy/VmJK7DXxWeQ/">Exchange of information and bank secrecy</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>
