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The Resource Exchange of information for tax purposes

Exchange of information for tax purposes

Label
Exchange of information for tax purposes
Title
Exchange of information for tax purposes
Contributor
Subject
Language
eng
Summary
This book provides an analysis of the framework of international exchange of information for tax purposes. The theses containted in this book focus on the domestic, bi- and multilateral as well as EU legal bases for exchange of information and on the extraterritorial enforcement of tax claims. The book highlights a number of topics that are of specific relevance for international mutual assistance in tax matters, such as the different forms of exchange of information, availability of bank, ownership, identity and accounting information as well as the legal protection of taxpayers
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Günther, O-C
  • Tüchler, N
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 80
  • Band 80
http://library.link/vocab/subjectName
  • OECD Model
  • exchange of information
  • mutual assistance
  • enforcement
  • collection of tax
  • accounting
  • legal protection
  • FATCA
  • IGA
  • ECJ case law
  • automatic exchange of information
  • mutual assistance
  • Savings Interest Directive
  • VAT fraud
  • legal professional privilege
  • taxpayer rights
  • criminal tax law
Label
Exchange of information for tax purposes
Instantiates
Publication
Contents
  • The historical development of the exchange of information for tax purposes
  • Cannas, F.
  • ; p. 15-34
  • The role and work of the Global Forum on Transparency and Exchange of Information for tax purposes
  • Afandi, R.
  • ; p. 35-51
  • The legal relevance of the OECD standard
  • Deborah
  • ; p. 53-72
  • The extent of exchange of information under Article 26 OECD Model (Article 26(1) OECD Model)
  • Torres Jiménez, M.A.
  • ; p. 73-92
  • Confidentiality rules under Article 26 OECD Model (Art 26(2) OECD Model)
  • Chirinos Sota, C.
  • ; p. 93-113
  • The limits of exchange of information under Article 26 OECD Model (Article 26(3) to (5) OECD Model)
  • Novis, K.
  • ; p. 115-130
  • Exchange of information for the assistance in the collection of taxes under Article 27 OECD Model
  • Carra Richter, F.
  • ; p. 131-152
  • Tax Information Exchange Agreements (TIEAs)
  • Pankiv, M.
  • ; p. 153-174
  • The CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters
  • Wittmann, K.
  • ; p. 175-196
  • The Nordic Mutual Assistance Convention on mutual administrative assistance in tax matters
  • Valkama, M.
  • ; p. 197-219
  • The Foreign Account Tax Compliance Act (FATCA)
  • Gupta, A.
  • ; p. 221-239
  • Rubik Agreements
  • Joosen, M.
  • ; p. 241-259
  • The Council Directive on Administrative Cooperation in the field of taxation (2011/16/EU)
  • Muñoz Forner, A.
  • ; p. 261-280
  • The Council Directive on Taxation of Savings Income in the Form of Interest Payments (2003/48/EC)
  • Cosentino, S.
  • ; p. 281-302
  • The Council Directive concerning Mutual Assistance for the Recovery of Claims (2010/24/EU)
  • Lao, J.
  • ; p. 303-326
  • The Council Regulation on Administrative Cooperation and Combating Fraud in the Field of Value Added Tax (904/2010)
  • Torres-Richoux, J.
  • ; p. 327-344
  • Exchange of Information on tax matters in the jurisprudence of the ECJ in respect to primary law
  • Maier, H.F.
  • ; p. 345-380
  • Exchange of Information in the jurisprudence of the ECJ in respect to secondary law
  • Van West, J-P.
  • ; p. 381-420
  • Automatic exchange of information
  • Parida, S.
  • ; p. 421-443
  • Spontaneous exchange of information
  • Jeong, Y.
  • ; p. 445-462
  • Exchange of information on request
  • Gusmão de Oliveira, A.
  • ; p. 463-481
  • Exchange of information through group requests
  • Valdés Zauner, A.C.
  • ; p. 483-502
  • Other forms of administrative cooperation than the traditional forms of exchange of information (automatic, spontaneous and on request)
  • Roncarati, A.
  • ; p. 503-519
  • Exchange of information and availability of bank, ownership, identity and accounting information
  • Belloni, M.
  • ; p. 521-544
  • Exchange of information and professional privileges
  • Briffa, B.
  • ; p. 545-564
  • Exchange of information and the legal protection of the taxpayer
  • Lieja Carrasco, A.
  • ; p. 565-582
  • Exchange of information for criminal tax matters
  • Walker, B.
  • ; p. 583-599
Extent
612 p.
Isbn
9783707324099
Label
Exchange of information for tax purposes
Publication
Contents
  • The historical development of the exchange of information for tax purposes
  • Cannas, F.
  • ; p. 15-34
  • The role and work of the Global Forum on Transparency and Exchange of Information for tax purposes
  • Afandi, R.
  • ; p. 35-51
  • The legal relevance of the OECD standard
  • Deborah
  • ; p. 53-72
  • The extent of exchange of information under Article 26 OECD Model (Article 26(1) OECD Model)
  • Torres Jiménez, M.A.
  • ; p. 73-92
  • Confidentiality rules under Article 26 OECD Model (Art 26(2) OECD Model)
  • Chirinos Sota, C.
  • ; p. 93-113
  • The limits of exchange of information under Article 26 OECD Model (Article 26(3) to (5) OECD Model)
  • Novis, K.
  • ; p. 115-130
  • Exchange of information for the assistance in the collection of taxes under Article 27 OECD Model
  • Carra Richter, F.
  • ; p. 131-152
  • Tax Information Exchange Agreements (TIEAs)
  • Pankiv, M.
  • ; p. 153-174
  • The CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters
  • Wittmann, K.
  • ; p. 175-196
  • The Nordic Mutual Assistance Convention on mutual administrative assistance in tax matters
  • Valkama, M.
  • ; p. 197-219
  • The Foreign Account Tax Compliance Act (FATCA)
  • Gupta, A.
  • ; p. 221-239
  • Rubik Agreements
  • Joosen, M.
  • ; p. 241-259
  • The Council Directive on Administrative Cooperation in the field of taxation (2011/16/EU)
  • Muñoz Forner, A.
  • ; p. 261-280
  • The Council Directive on Taxation of Savings Income in the Form of Interest Payments (2003/48/EC)
  • Cosentino, S.
  • ; p. 281-302
  • The Council Directive concerning Mutual Assistance for the Recovery of Claims (2010/24/EU)
  • Lao, J.
  • ; p. 303-326
  • The Council Regulation on Administrative Cooperation and Combating Fraud in the Field of Value Added Tax (904/2010)
  • Torres-Richoux, J.
  • ; p. 327-344
  • Exchange of Information on tax matters in the jurisprudence of the ECJ in respect to primary law
  • Maier, H.F.
  • ; p. 345-380
  • Exchange of Information in the jurisprudence of the ECJ in respect to secondary law
  • Van West, J-P.
  • ; p. 381-420
  • Automatic exchange of information
  • Parida, S.
  • ; p. 421-443
  • Spontaneous exchange of information
  • Jeong, Y.
  • ; p. 445-462
  • Exchange of information on request
  • Gusmão de Oliveira, A.
  • ; p. 463-481
  • Exchange of information through group requests
  • Valdés Zauner, A.C.
  • ; p. 483-502
  • Other forms of administrative cooperation than the traditional forms of exchange of information (automatic, spontaneous and on request)
  • Roncarati, A.
  • ; p. 503-519
  • Exchange of information and availability of bank, ownership, identity and accounting information
  • Belloni, M.
  • ; p. 521-544
  • Exchange of information and professional privileges
  • Briffa, B.
  • ; p. 545-564
  • Exchange of information and the legal protection of the taxpayer
  • Lieja Carrasco, A.
  • ; p. 565-582
  • Exchange of information for criminal tax matters
  • Walker, B.
  • ; p. 583-599
Extent
612 p.
Isbn
9783707324099

Library Locations

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