Internationale Amts- und Rechtshilfe in Steuer- und Finanzmarktsachen : aktuelle Fragen und Entwicklungen in der Praxis

Resource Information

The work Internationale Amts- und Rechtshilfe in Steuer- und Finanzmarktsachen : aktuelle Fragen und Entwicklungen in der Praxis represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Internationale Amts- und Rechtshilfe in Steuer- und Finanzmarktsachen : aktuelle Fragen und Entwicklungen in der Praxis

Contributor

• Breitenmoser, S
• Ehrenzeller, B

Subject

• automatic exchange of information
• bank secrecy
• case law
• criminal tax law
• exchange of information
• legal protection
• mutual assistance
• procedural tax law
• taxpayer rights

Language

eng

Summary

Switzerland's international administrative and legal assistance in tax and financial market matters has recently gained in importance and at the same time experienced numerous important innovations. These range from the relaxation of banking secrecy to the admission of group enquiries and the introduction of automatic information exchange. These changes raise a wealth of complex and multi-layered issues, which are addressed in this book. These include, for example, the question of effective legal protection for those affected and the current conditions and limits of international administrative and legal assistance. The focus is on both the practice of the authorities and courts as well as their critical analysis

Geographic coverage

• Europe
• International

Index

no index present

Language note

German

Literary form

non fiction