The Resource L'échange spontané de <<rulings>>
L'échange spontané de <<rulings>>
Resource Information
The item L'échange spontané de <<rulings>> 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 L'échange spontané de <<rulings>> 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
- This article provides an overview of the obligations concerning a spontaneous exchange of tax rulings resulting from the OECD Convention on Mutual Administrative Assistance, the OECD recommendations and EU developments. The second part of the article comments on the Swiss application of this exchange, the limits and obligations resulting from BEPS action 5, the information which must be exchanged and the countries with which the exchange taxes place
- Language
- eng
- Label
- L'échange spontané de <<rulings>>
- Title
- L'échange spontané de <<rulings>>
- Language
- eng
- Summary
- This article provides an overview of the obligations concerning a spontaneous exchange of tax rulings resulting from the OECD Convention on Mutual Administrative Assistance, the OECD recommendations and EU developments. The second part of the article comments on the Swiss application of this exchange, the limits and obligations resulting from BEPS action 5, the information which must be exchanged and the countries with which the exchange taxes place
- Citation source
- In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 85 (2017), no. 9 ; p. 513-562
- http://library.link/vocab/creatorName
- Salomé, H
- Geographic coverage
- Europe
- Language note
- French
- http://library.link/vocab/subjectName
-
- advance tax ruling
- exchange of information
- BEPS Project (OECD)
- Mutual Administrative Assistance Convention
- Label
- L'échange spontané de <<rulings>>
- Label
- L'échange spontané de <<rulings>>
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/L%C3%A9change-spontan%C3%A9-de-rulings/jfzdblFwDds/" 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/L%C3%A9change-spontan%C3%A9-de-rulings/jfzdblFwDds/">L'échange spontané de <<rulings>></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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item L'échange spontané de <<rulings>>
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/L%C3%A9change-spontan%C3%A9-de-rulings/jfzdblFwDds/" 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/L%C3%A9change-spontan%C3%A9-de-rulings/jfzdblFwDds/">L'échange spontané de <<rulings>></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>
