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International exchange of information in tax matters : towards global transparency /

Bibliographic Details
Main Author: Oberson, Xavier
Corporate Author: EBSCOhost
Format: eBook
Language:English
Published: Cheltenham : Edward Elgar Pub. Ltd., 2015.
Subjects:
Taxation.
Taxation > Law and legislation.
Transparency in government.
Electronic books.
Online Access:Connect to the full text of this electronic book
Table of 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.