Following the financial crisis of 2008 and various scandals around the world, there has been a global movement towards greater transparency with international exchanges of information in tax matters. This book provides a comprehensive overview of the main developments, and an analysis of the structure and content of the various existing instruments and models.Xavier Oberson covers the topic broadly, discussing double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik ...
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Following the financial crisis of 2008 and various scandals around the world, there has been a global movement towards greater transparency with international exchanges of information in tax matters. This book provides a comprehensive overview of the main developments, and an analysis of the structure and content of the various existing instruments and models.Xavier Oberson covers the topic broadly, discussing double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model. He further provides an analysis of the new OECD common reporting standard of automatic exchange of information, and distinguishes between the various substantial rights (human rights, constitutional rights) and procedural rights that can be used during the different phases of information exchange. Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into this key aspect of international taxation will find this book to be an invaluable reference. Students and academics in law, tax or economics will appreciate the clear overview and find many useful insights. Practitioners such as taxpayers, bankers and finance professionals will find this to be an informative read.
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Add this copy of International Exchange of Information in Tax Matters to cart. $206.24, new condition, Sold by Ria Christie Books rated 5.0 out of 5 stars, ships from Uxbridge, MIDDLESEX, UNITED KINGDOM, published 2023 by Edward Elgar Publishing.
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Fine. Sewn binding. Cloth over boards. 422 p. Elgar Tax Law and Practice. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.
Add this copy of International Exchange of Information in Tax Matters: to cart. $253.58, new condition, Sold by GreatBookPrices rated 4.0 out of 5 stars, ships from Columbia, MD, UNITED STATES, published 2023 by Edward Elgar Publishing.
Choose your shipping method in Checkout. Costs may vary based on destination.
Seller's Description:
New. Sewn binding. Cloth over boards. 422 p. Elgar Tax Law and Practice. In Stock. 100% Money Back Guarantee. Brand New, Perfect Condition, allow 4-14 business days for standard shipping. To Alaska, Hawaii, U.S. protectorate, P.O. box, and APO/FPO addresses allow 4-28 business days for Standard shipping. No expedited shipping. All orders placed with expedited shipping will be cancelled. Over 3, 000, 000 happy customers.