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The Resource International exchange of information in tax matters : towards global transparency

International exchange of information in tax matters : towards global transparency

Label
International exchange of information in tax matters : towards global transparency
Title
International exchange of information in tax matters : towards global transparency
Creator
Subject
Language
eng
Summary
Following the financial crisis of 2008 and various scandals around the world, there has been a global movement towards greater transparency with international exchange of information in tax matters. This book provides a comprehensive overview of the main developments, and an analysis of the structure and content of the various existing instruments and models. It covers topics like double taxation treaties, tax information exchange agreements (TIEAs), OECD Model, European directives, FATCA and the Swiss Rubik model. It also provides an analysis of the new OECD Common Reporting Standard of automatic exchange of information and distinguishes between the various substantial rights (human rights, constitutional rights) and procedural rights that can be used during the different phases of information exchange
http://bibfra.me/vocab/lite/collectionName
International exchange of information in tax matters : towards global transparency
http://library.link/vocab/creatorName
Oberson, X
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • transparency
  • TIEA
  • exchange of information
  • Common Reporting Standard
  • automatic exchange of information
  • FATCA
  • EU Directive
Label
International exchange of information in tax matters : towards global transparency
Instantiates
Publication
Extent
vii, 271 p.
Isbn
9781784714727
Isbn Type
(e-book)
Label
International exchange of information in tax matters : towards global transparency
Publication
Extent
vii, 271 p.
Isbn
9781784714727
Isbn Type
(e-book)

Library Locations

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