International exchange of information in tax matters [electronic resource] : towards global transparency / Xavier Oberson

Bib ID:
6893133
Format:
Book
Author:
Oberson, Xavier
Online Access:
http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=1000417
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Description:
  • Cheltenham : Edward Elgar Pub. Ltd., 2015
  • 1 online resource ( vii, 271 p.) :
ISBN:
  • 9781784714727 (electronic bk.)
  • 1784714720 (electronic bk.)
Full contents:
  • 1. General introduction
  • 2. Historical development of international exchange of information rules
  • 3. Exchange of information under Double Taxation Conventions (DTC)
  • 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. Foreign Account Tax Compliance Act (FATCA)
  • 11. Toward automatic exchange of information
  • 12. Automatic exchange of information (AEOI) : the OECD Common Reporting Standard
  • 13. Solving the past
  • 14. Protection of the taxpayer
  • 15. Conclusion.
Notes:
  • Includes bibliographical references and index.
  • Description based on online resource; title from title screen (viewed May 13, 2015).
  • Print version record.
Reproduction:
Electronic reproduction. Ipswich, MA Available via World Wide Web.
Subject:
Other authors/contributors:
EBSCOhost
Copyright:

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