International Exchange of Information in Tax Matters - Xavier Oberson

International Exchange of Information in Tax Matters

Towards Global Transparency

(Autor)

Buch | Hardcover
422 Seiten
2023 | 3rd edition
Edward Elgar Publishing Ltd (Verlag)
978-1-80088-490-8 (ISBN)
218,20 inkl. MwSt
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.

Key Features:








Analysis of the OECD Common Reporting Standard of automatic exchange of information



Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model



Examination of the new rules for information reporting to digital platforms and new reporting obligations for crypto-assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) Programme



Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.

Xavier Oberson, Professor of Law, University of Geneva, Switzerland

Contents: 1. Introduction to International Exchange of Information in Tax Matters 2. Historical development of international exchange of information rules 3. Exchange of information under Double Taxation Conventions 4. A practical example: administrative assistance and exchange of information between the United States and Switzerland 5. Assistance in the collection of taxes under DTC 6. Tax Information Exchange Agreements (TIEAs) 7. The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT) 8. The EU Directives 9. The so-called Swiss ‘Rubik’ agreements 10. The Foreign Account Tax Compliance Act (FATCA) 11. Towards automatic exchange of information 12. Automatic exchange of information (AEOI): the OECD Common Reporting Standard 13. Solving the past 14. The impact of the OECD Base Erosion Profit Shifting (BEPS) Programme 15. Exchange of information on digital platforms 16. Exchange of information on crypto-assets and crypto-currencies 17. Legal protection of the taxpayer 18. Conclusion to International Exchange of Information in Tax Matters General bibliography Index

Erscheinungsdatum
Reihe/Serie Elgar Tax Law and Practice series
Verlagsort Cheltenham
Sprache englisch
Maße 169 x 244 mm
Themenwelt Recht / Steuern EU / Internationales Recht
Recht / Steuern Steuern / Steuerrecht
Recht / Steuern Wirtschaftsrecht Bank- und Kapitalmarktrecht
ISBN-10 1-80088-490-7 / 1800884907
ISBN-13 978-1-80088-490-8 / 9781800884908
Zustand Neuware
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