International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters
Author: Xavier Oberson
Publisher: Edward Elgar Publishing
Total Pages: 335
Release:
Genre: Disclosure of information
ISBN: 1786434733

The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

Protocol Amending Tax Convention with Switzerland

Protocol Amending Tax Convention with Switzerland
Author: United States. Congress. Senate. Committee on Foreign Relations
Publisher:
Total Pages: 94
Release: 2014
Genre: Convention Between the United States of America and Switzerland for the Avoidance of Double Taxation with Respect to Taxes on Income
ISBN:

Mutual Assistance for the Recovery of Tax Claims

Mutual Assistance for the Recovery of Tax Claims
Author: Maria Amparo Grau Ruiz
Publisher: Kluwer Law International B.V.
Total Pages: 357
Release: 2003-01-14
Genre: Business & Economics
ISBN: 9041198938

In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.