商品簡介
While the trend toward exchange of information in tax matters began nearly 100 years ago, it developed globally in 1963, and was given a further bump in the “big bang” of 2009. Citing an unprecedented development in information exchange in the past seven years--more than in the preceding century--Oberson describes the main developments in the area of exchange of information in tax matters, the various existing instruments, their interaction and the position of the personal involved during the process. Fifteen chapters are: general introduction; historical development of international exchange of information rules; exchange of information under Double Taxation Conventions (DTC); a practical example: administrative assistance and exchange of information between the United States and Switzerland; assistance in the collection of taxes under DTC; Tax Information Exchange Agreements (TIEAs); the OECD convention of Mutual Administrative Assistance in Tax Matters (CMAAT); the EU directives; the so-called Swiss “Rubik” agreements; Foreign Account Tax Compliance Act (FATCA); towards automatic exchange of information; Automatic Exchange of Information (AEOI);: the OECD common reporting standard; solving the past; legal protection of the taxpayer; conclusion. Annotation c2015 Ringgold, Inc., Portland, OR (protoview.com)
作者簡介
Xavier Oberson, Professor of Law, University of Geneva, Switzerland
