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The Resource New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014

New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014

Label
New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014
Title
New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014
Contributor
Subject
Language
eng
Summary
Thanks to technological applications such as the Internet, social networking, tablets, smartphones and credit cards, more information about us is being collected and stored than ever before. This collecting of information, or so-called "datafication", takes all aspects of life and turns them into data. The result is "big data": large pools of data are captured, communicated, aggregated, stored and analysed. Big data is both evidence of the increasing intrusion into our daily lives as well as a tool to create transparency, competition and growth. If information is power, then big data is the accumulation of power, especially in taxation. This book provides a comprehensive survey of the classic methods of exchanging tax information as provided under the OECD Model Tax Convention, tax information exchange agreements, mutual administrative assistance in tax matters and the adoption of Council Directive 2011/16/EU on administrative cooperation and anti-money laundering legislation. Particular attention is given to the rapid international consensus on automatic exchange of information (AEOI) as a direct consequence of the US Foreign Account Tax Compliance Act (FATCA) policy. The book highlights the alternative unilateral tax solutions of equivalent effect, such as the "Rubik agreements" of Switzerland, offshore voluntary disclosure programmes, whistle-blower programmes and offshore tax amnesties, which are used in the meantime until the transparency of AEOI becomes effective - if ever. The challenging aspect of this research is to imagine the consequences of current tax transparency in the future. Two issues are at stake. The first is linked to the relation between unilateralism and cooperation, since cooperation means sharing the revenue related to "datafication" with other members of the international community, while any unilateral initiative brings money straight to the domestic revenue. The second concerns the other face of transparency - privacy. Supranational rules governing big data should be democratically developed, otherwise there is the risk of going beyond the proportionality principle, with no sustainable protection rules for taxpayers
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EATLP international tax series
Series volume
vol.13
Label
New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014
Instantiates
Publication
Contents
  • General report
  • Marino, G.
  • ; p. 3-46
  • Exchange of information: Directive 2011/16/EU
  • Roccatagliata, F.
  • ; p. 47-56
  • The European AEOI: risks and opportunities of anti-money laundering acts
  • Seer, R.
  • ; p. 57-87
  • New EOI vs tax solutions of equivalent effect
  • Malherbe, J.
  • ; p. 89-116
  • The "Realpolitik" of tax solutions of equivalent effect: alternative or accessory to AEOI?
  • Oberson, X.
  • ; p. 117-131
  • The legitimacy of AEOI and measures other than AEOI
  • García Prats, F.A.
  • ; p. 133-162
  • AEOI and protection of taxpayers' procedural rights
  • Melis, G.
  • ; p. 163-182
  • Questionnaire on new exchange of information versus tax solutions of equivalent effect
  • Marino, G.
  • ; p. 185-193
  • Austria
  • Kirchmayr, S.
  • Schaunig, G.
  • ; p. 195-220
  • Belgium
  • Van de Velde, E.
  • Diepvens, N.
  • ; p. 221-242
  • Czech Republic
  • Moravec, L.
  • Nerudová, D.
  • ; p. 243-254
  • Finland
  • Urpilainen, M.
  • ; p. 255-266
  • France
  • Maitrot De la Motte, A.
  • ; p. 267-285
  • Germany
  • Jochum, H.
  • Meickmann, T.
  • ; p. 287-302
  • Greece
  • Theocharopoulou, E.
  • ; p. 303-322
  • Hungary
  • Erdös, E.
  • Lakatos, M.
  • ; p. 323-342
  • Italy
  • Ennio La Scala, A.
  • Mastellone, P.
  • ; p. 343-372
  • Luxembourg
  • Steichen, A.
  • ; p. 373-405
  • Netherlands
  • Douma, S.
  • ; p. 407-428
  • Poland
  • Litwińczuk, H.
  • Gruchot, M.
  • ; p. 429-445
  • Portugal
  • Baptista Ferreira, H.
  • dos Prazeres Lousa, M.
  • ; p. 447-462
  • Russia
  • Vinnitskiy, D.V.
  • Sheveleva, N.A.
  • ; p. 463-480
  • Spain
  • Martínez Giner, L.
  • Moreno González, S.
  • Lampreave Márquez, P.
  • ; p. 481-513
  • Sweden
  • Kristofferson, E.
  • Leidhammar, B.
  • ; p. 515-529
  • Switzerland
  • Oberson, X.
  • ; p. 531-555
  • Turkey
  • Basaran Yavaslar, F.
  • ; p. 557-579
  • United Kingdom
  • Bowler-Smith, M.
  • Ostik, Huigenia
  • ; p. 581-603
  • United States
  • Blank, J.D.
  • Mason, R.
  • ; p. 605-625
Extent
xxviii, 626 p.
Isbn
9789087223489
Issn
1574-9789
Label
New exchange of information versus tax solutions of equivalent effect: EATLP Annual Congress Istanbul 29-31 May 2014
Publication
Contents
  • General report
  • Marino, G.
  • ; p. 3-46
  • Exchange of information: Directive 2011/16/EU
  • Roccatagliata, F.
  • ; p. 47-56
  • The European AEOI: risks and opportunities of anti-money laundering acts
  • Seer, R.
  • ; p. 57-87
  • New EOI vs tax solutions of equivalent effect
  • Malherbe, J.
  • ; p. 89-116
  • The "Realpolitik" of tax solutions of equivalent effect: alternative or accessory to AEOI?
  • Oberson, X.
  • ; p. 117-131
  • The legitimacy of AEOI and measures other than AEOI
  • García Prats, F.A.
  • ; p. 133-162
  • AEOI and protection of taxpayers' procedural rights
  • Melis, G.
  • ; p. 163-182
  • Questionnaire on new exchange of information versus tax solutions of equivalent effect
  • Marino, G.
  • ; p. 185-193
  • Austria
  • Kirchmayr, S.
  • Schaunig, G.
  • ; p. 195-220
  • Belgium
  • Van de Velde, E.
  • Diepvens, N.
  • ; p. 221-242
  • Czech Republic
  • Moravec, L.
  • Nerudová, D.
  • ; p. 243-254
  • Finland
  • Urpilainen, M.
  • ; p. 255-266
  • France
  • Maitrot De la Motte, A.
  • ; p. 267-285
  • Germany
  • Jochum, H.
  • Meickmann, T.
  • ; p. 287-302
  • Greece
  • Theocharopoulou, E.
  • ; p. 303-322
  • Hungary
  • Erdös, E.
  • Lakatos, M.
  • ; p. 323-342
  • Italy
  • Ennio La Scala, A.
  • Mastellone, P.
  • ; p. 343-372
  • Luxembourg
  • Steichen, A.
  • ; p. 373-405
  • Netherlands
  • Douma, S.
  • ; p. 407-428
  • Poland
  • Litwińczuk, H.
  • Gruchot, M.
  • ; p. 429-445
  • Portugal
  • Baptista Ferreira, H.
  • dos Prazeres Lousa, M.
  • ; p. 447-462
  • Russia
  • Vinnitskiy, D.V.
  • Sheveleva, N.A.
  • ; p. 463-480
  • Spain
  • Martínez Giner, L.
  • Moreno González, S.
  • Lampreave Márquez, P.
  • ; p. 481-513
  • Sweden
  • Kristofferson, E.
  • Leidhammar, B.
  • ; p. 515-529
  • Switzerland
  • Oberson, X.
  • ; p. 531-555
  • Turkey
  • Basaran Yavaslar, F.
  • ; p. 557-579
  • United Kingdom
  • Bowler-Smith, M.
  • Ostik, Huigenia
  • ; p. 581-603
  • United States
  • Blank, J.D.
  • Mason, R.
  • ; p. 605-625
Extent
xxviii, 626 p.
Isbn
9789087223489
Issn
1574-9789

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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