International exchange of information in tax matters : towards global transparency / Xavier Oberson (Professor of Law, University of Geneva, Switzerland).
2023
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Details
Author
Title
International exchange of information in tax matters : towards global transparency / Xavier Oberson (Professor of Law, University of Geneva, Switzerland).
Added Corporate Author
Edition
Third edition.
Imprint
Northampton : Edward Elgar Publishing, 2023.
Description
1 online resource (422 pages).
Series
Elgar tax law and practice.
Formatted Contents Note
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.
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.
Summary
"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) Program. 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"-- Provided by publisher.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
www
Linked Resources
Alternate Title
Elgaronline.
Language
English
ISBN
9781800884915 (e-book)
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