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International Exchange of Information in Tax Matters

Towards Global Transparency Xavier Oberson, Professor of Law, University of Geneva, Switzerland
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.
Extent: 288 pp
Hardback Price: $125.00 Web: $112.50
Publication Date: 2015
ISBN: 978 1 78471 471 0
Availability: In Stock

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  • Law - Academic
  • Commercial Law
  • Private International Law
  • Tax Law and Fiscal Policy
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.

‘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, US

‘Xavier Oberson’s book is timely, extraordinarily useful, and fascinating. Written by one of the world’s great tax lawyers, the book addresses a subject – international exchange of tax information – that is of huge and growing importance. It comprehensively summarizes the many developments that have occurred since the subject of information exchange seized worldwide attention in 2007. Professor Oberson has been in the midst of those developments from the outset, and this book reflects both his unique experience and his thoughtful observations.’
– David Rosenbloom, New York University School of Law and Member, Caplin & Drysdale, US

‘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 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 outstanding book describes how the black holes in international taxation disappeared. One remains : the rights of the taxpayer which have been as thoroughly neglected as they were under Ancien Régime legislation prior to the French Revolution. The new standard in that respect, as the European Court of Justice decided in the Sabou case, is a minimal one.'
– Jacques Malherbe, Université catholique de Louvain, Belgium

‘This book concisely describes the developments and current trends in the area of exchange of information in tax matters. The various existing instruments, their interaction and the position of the persons involved in the process are comprehensively presented. This contribution therefore provides academics, policymakers, professionals and regulators with an interest in information exchange with an extremely useful and interesting perspective on this rapidly evolving topic.’
– Michael Lang, Vienna University of Economics and Business, Austria
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. Legal Protection of the Taxpayer 15. Conclusion Index