Exchange of information and bank secrecy / edited by Alexander Rust, Eric Fort.
2012
KJC2217.A6 E93 2012 (Mapit)
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Details
Title
Exchange of information and bank secrecy / edited by Alexander Rust, Eric Fort.
Added Author
Imprint
Alphen aan den Rijn, The Netherlands : Wolters Kluwer Law & Business, [2012]
Copyright
©2012
Description
xxi, 249 pages ; 25 cm.
Series
International tax conferences of the University of Luxembourg ; v. 2.
Formatted Contents Note
Information exchange in tax matters : Luxembourg's new tax policy / Alain Steichen
European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Stefan Braum and Valentina Covolo
Savings taxation and banking secrecy / Jens Schröder
The mutual assistance directives / Klaus-Dieter Drüen
Development of the international information exchange and domestic implementation / Eric Fort, Paul Hondius, and Jan Neugebauer
2011 : the year of implementation of the standards? / Philippe Malherbe and Marjolein Beynsberger
Exchange of information : the French perspective / Franck Le Mentec
Exchange of information : the German perspective / Ernst Czakert
Exchange of information : the Swiss perspective / Martin Hess
Data protection as a fundamental right / Alexander Rust
The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Oliver Untersander
Legal protection against the transfer of information (Luxembourg) / Jean-Pierre Winandy.
European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Stefan Braum and Valentina Covolo
Savings taxation and banking secrecy / Jens Schröder
The mutual assistance directives / Klaus-Dieter Drüen
Development of the international information exchange and domestic implementation / Eric Fort, Paul Hondius, and Jan Neugebauer
2011 : the year of implementation of the standards? / Philippe Malherbe and Marjolein Beynsberger
Exchange of information : the French perspective / Franck Le Mentec
Exchange of information : the German perspective / Ernst Czakert
Exchange of information : the Swiss perspective / Martin Hess
Data protection as a fundamental right / Alexander Rust
The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Oliver Untersander
Legal protection against the transfer of information (Luxembourg) / Jean-Pierre Winandy.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
STA
Call Number
KJC2217.A6 E93 2012
Language
English
ISBN
9789041139955 acid-free paper
9041139958 acid-free paper
9041139958 acid-free paper
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