International Exchange of Information and the Protection of Taxpayers
International Exchange of Information and the Protection of Taxpayers

Author: A. C. M. Schenk-Geers

Publisher: Kluwer Law International

Published: 2009

Total Pages: 0

ISBN-13: 9789041131423

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This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.

International Exchange of Information in Tax Matters
International Exchange of Information in Tax Matters

Author: Xavier Oberson

Publisher: Edward Elgar Publishing

Published: 2015-05-29

Total Pages: 281

ISBN-13: 1784714720

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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 developmen

International Exchange of Information in Tax Matters
International Exchange of Information in Tax Matters

Author: Xavier Oberson

Publisher: Edward Elgar Publishing

Published:

Total Pages: 352

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.

International Exchange of Information and the Protection of Taxpayer's Rights
International Exchange of Information and the Protection of Taxpayer's Rights

Author: N.N. Emelianova

Publisher:

Published: 2017

Total Pages: 47

ISBN-13:

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This thesis analyses the basic instruments moving the global international exchange of information on tax matters for tax purposes and examines the current level of taxpayers' rights protection provided both by international and European bilateral and multilateral instruments. It also explores the European practical experience which is most relevant for Russian taxpayers' rights protection and offers for consideration some measures which can be adopted in the Russian Federation to keep the balance between tax authorities' needs and taxpayers' rights.

A Practitioner's Guide To International Tax Information Exchange Regimes
A Practitioner's Guide To International Tax Information Exchange Regimes

Author: Harriet Brown

Publisher: Spiramus Press Ltd

Published: 2021-09-01

Total Pages: 414

ISBN-13: 1913507246

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The recent introduction of the Directive on Administrative Cooperation in the field of taxation 6 (DAC6) and mandatory disclosure regimes by many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients’ arrangements. The authors analyse the operation of the various automatic exchange of information regimes which have been introduced in the last five years including the OECD common reporting standards DAC6 and MDR. They set them in their historical context as well as giving a technical analysis of the regimes. They focus on the guidance offered by the Irish and UK tax authorities with reference to other guidance in Europe and beyond, where appropriate.

Data Protection and Taxpayers' Rights
Data Protection and Taxpayers' Rights

Author: Viktoria Wöhrer

Publisher:

Published:

Total Pages: 483

ISBN-13: 9789087224691

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In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. 0This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in a detailed manner.

Exchange of Information in the EU
Exchange of Information in the EU

Author: Marina Serrat Romaní

Publisher: Edward Elgar Publishing

Published: 2024-04-12

Total Pages: 391

ISBN-13: 1035314568

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This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion
Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

Author: Sebastian Beer

Publisher: International Monetary Fund

Published: 2019-12-20

Total Pages: 32

ISBN-13: 1513525042

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We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than 200 counterparty jurisdictions, we find that recent automatic exchange of information frameworks reduced foreign-owned deposits in offshore jurisdictions by an average of 25 percent. This effect is statistically significant and, as expected, much larger than the effect of information exchange upon request, which is not significant. Furthermore, to test the sensitivity of our findings, we estimate countries’ offshore status and the impact of information exchange simultaneously using a finite mixture model. The results confirm that automatic (and not upon request) exchange of information impacts cross-border deposits in offshore jurisdictions, which are characterized by low income tax rates and strong financial secrecy.