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International Exchange of Information in Tax Matters: Towards Global Transparency (Anglais) Relié – 29 mai 2015

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Relié, 29 mai 2015
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International Exchange of Information in Tax Matters: Towards Global Transparency
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Description du produit

Revue de presse

'Professor Oberson's latest book constitutes an important contribution to the better understanding of what is, undeniably, one of the most important developments of these last years in international tax. The scope and depth of the analysis that covers both multilateral and bilateral instruments in the field of international exchange of information, as well as delicate issues such as the taxpayer's rights in our new world of global transparency, makes of the book an indispensable tool for the tax practitioner, let alone anyone with an interest in international tax matters.' --- Shelby du Pasquier, Partner, Lenz & Staehelin, Geneva

'This is an outstanding book on a truly important topic. Exchange of tax information has become the most fast changing and cutting edge area in international tax law, with implications far beyond tax to privacy rights and to the meaning of sovereignty in a globalized world. Professor Oberson does a magnificent job in covering the area from all its aspects. This is a must read for academics, policy makers and practitioners alike.' --- Reuven S. Avi-Yonah, University of Michigan Law School, US

'An intelligent account of the "hottest" issue on the international tax agenda, this book is essential for any tax library. Information exchange has always been a fundamental component of the international tax regime, yet, as this regime evolves, information exchange systems have proliferated in number, scope and complexity. This book comprehensively presents and analyzes their past, present and future in the general context of the international tax regime and from the particular, pointedly important, Swiss perspective.' --- Yariv Brauner, University of Florida, Levin College of Law, USA

Présentation de l'éditeur

Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards greater transparency with international exchanges of information in tax matters. This book provides a comprehensive overview of the main developments, and an analysis of the structure and content of the various existing instruments and models. Xavier Oberson covers the topic broadly, discussing double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model. He further provides an analysis of the new OECD common reporting standard of automatic exchange of information, and distinguishes between the various substantial rights (human rights, constitutional rights) and procedural rights that can be used during the different phases of information exchange. Lawyers and tax specialists looking to further their knowledge will find this book to be an invaluable reference. Students and academics in law, tax or economics will appreciate the clear overview and find many useful insights. Practitioners such as taxpayers, bankers and finance professionals will find this to be an informative read.

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