The Resource L'échange spontané de <<rulings>>

L'échange spontané de <<rulings>>

Label
L'échange spontané de <<rulings>>
Title
L'échange spontané de <<rulings>>
Creator
Subject
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>>
Publication

Library Locations

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