Nonfiction | Business & Investing

International Exchange of Information in Tax Matters

by Xavier Oberson

2020-03-20 14:32:07

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Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developm... Read more
Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developments, the structure and content of the various existing instruments and models (such as double taxation treaties, TIEA, the multinational convention from the OECD, the European Directives, FATCA and the Swiss Rubik model), and also the new standard toward automatic exchange of information. Xavier Oberson's analysis highlights their interactions and complexities. He concludes by discussing the position and the rights of taxpayers. Less

Book Details

Publication date July 29, 2015
Languageeng
ISBN9781784714727
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Xavier Oberson
Author
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