The Resource Retroactivity in the exchange of information on demand

Retroactivity in the exchange of information on demand

Label
Retroactivity in the exchange of information on demand
Title
Retroactivity in the exchange of information on demand
Creator
Subject
Language
eng
Summary
This article gives an overview of retroactivity issues when dealing with exchange of information in tax matters. The first part describes retroactivity in the context of exchange of information on demand. The second part deals with the evolution of the exchange of information policy in Switzerland over the past years. The last parts focuses on the treatment of retroactivity under the OECD documents, certain specific agreements, the Swiss provisions on retroactivity and the effect of the Vienna Treaty on treaties
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
http://library.link/vocab/creatorName
Sansonetti, P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • retroactive effect
  • exchange of information
  • Vienna Convention on the Law of Treaties
Label
Retroactivity in the exchange of information on demand
Instantiates
Publication
Label
Retroactivity in the exchange of information on demand
Publication

Library Locations

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