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International Exchange of Information in Tax Matters (Second Edition)

Auteur: 
Xavier Oberson
Maison d'édition: 
Elgar (Elgar Tax Law and Practice Series)
Date de publication: 
December 2018
ISBN: 
978 1 78643 472 2
Présentation: 

Th 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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