International Exchange of Information in Tax Matters


International Exchange of Information in Tax Matters

Towards Global Transparency, Second Edition

2nd edition

9781786434722 Edward Elgar Publishing
Xavier Oberson, Professor, University of Geneva, Switzerland
Publication Date: 2018 ISBN: 978 1 78643 472 2 Extent: 352 pp
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.

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In this updated second edition, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information in tax matters on an international level. This book addresses the latest developments in the movement towards increased global transparency in tax matters and highlights how various international models interact.

Key features of the second edition include:

• Analysis of the OECD common reporting standard of automatic exchange of information

• Definition of the various rights, substantial and procedural, that can be used during different phases of information exchange

• Discussion on a range of international instruments and models including: double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model

• Examination of the impact of the OECD Base Erosion and Profit Shifting (BEPS) Program.

Lawyers and tax specialists looking to further their knowledge will find this book to be an invaluable reference. Professionals in banking and finance will find this to be an informative read. Students and academics in law, tax and economics will appreciate the clear overview and find many useful insights.
Critical Acclaim
‘The latest novelties in the area of tax information exchange and its historical development are comprehensively described in this book. The second edition now covers the impact of the OECD BEPS project on the exchange of tax information and identifies tensions between data protection regulations, such as the EU-GDPR, and increasing automatic exchange of information. Academics, practitioners and policy makers are well-advised to read this book.’
– Michael Lang, Vienna University of Economics and Business, Austria

‘Xavier Oberson has once again provided practitioners, governments, and the public with an invaluable resource for understanding the rapidly expanding area of cross-border information exchange. This second edition updates and expands Professor Oberson’s impressive first edition, keeping pace with developments of extreme importance throughout the world.’
– David Rosenbloom, New York University, School of Law and Member, Caplin & Drysdale, US

‘Exchange of information in tax matters has indeed developed very rapidly in the last decade. The second edition of Professor Oberson’s treatise is timely; covering the influence of BEPS on the process, which includes bilateral and multilateral treaties, EU directives, FATCA and the OECD Common Reporting Standard generalizing the automatic exchange of information. The reader will find herein a historical and legal synthesis and share regrets about the largely ineffective protection of taxpayer’s rights in the system.’
– Jacques Malherbe, Catholic University of Louvain, Belgium

‘Prof. Oberson’s new edition of his book on international exchange of information in tax matters constitutes an insightful and topical analysis of one of the key aspects of international taxation. As such, it definitively is a “must read” for the international tax practitioner.’
– Shelby du Pasquier, Lenz & Staehelin, Switzerland

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. Towards automatic exchange of information 12. Automatic exchange of information (AEOI): the OECD Common Reporting Standard 13. Solving the past 14. The impact of the BEPS Programme 15. Legal protection of the taxpayer 16. Conclusion General bibliography Index
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