International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters

Author: Xavier Oberson

Publisher: Edward Elgar Publishing

Published:

Total Pages: 335

ISBN-13: 1786434733

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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.


Mutual Assistance for the Recovery of Tax Claims

Mutual Assistance for the Recovery of Tax Claims

Author: Maria Amparo Grau Ruiz

Publisher: Kluwer Law International B.V.

Published: 2003-01-14

Total Pages: 357

ISBN-13: 9041198938

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In-depth analysis of the potential powers and necessary limits of the mutual assistance function at the national administrative level. Includes recommendations for the strengthening and effectiveness of mutual assistance procedures, considers the growing role of multilateral treaties, and envisions the possibility of an international fiscal court.