Hardback
International Exchange of Information in Tax Matters
Towards Global Transparency
3rd edition
9781800884908 Edward Elgar Publishing
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
More Information
Critical Acclaim
Contents
More Information
In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Key Features:
• Analysis of the OECD Common Reporting Standard of automatic exchange of information
• 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 new rules for information reporting to digital platforms and new reporting obligations for crypto-assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) Programme
Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.
Key Features:
• Analysis of the OECD Common Reporting Standard of automatic exchange of information
• 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 new rules for information reporting to digital platforms and new reporting obligations for crypto-assets and e-money of the OECD Base Erosion and Profit Shifting (BEPS) Programme
Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.
Critical Acclaim
‘Oberson’s book clearly describes all the legal instruments governing exchange of information. It offers a historical perspective on administrative cooperation and delves into both technological developments and public policy issues. A must-have for any international tax lawyer wishing to understand the tax challenges of a globalized economy and legal system.’
– Daniel Gutmann, Sorbonne Law School, CMS Francis Lefebvre, France
‘Oberson’s book has become the indispensable volume on exchange of information for practitioners, tax policy makers, and academics. The book cogently describes the recent evolution of exchange of information and the dramatic changes that ensued from the enactment of FATCA and the adoption of the Common Reporting Standard for automatic exchange of information. The new edition addresses important cutting edge topics like crypto assets. It also raises the increasingly crucial question of how to balance tax collection with taxpayer rights. This book is an outstanding contribution to knowledge and a crucial guide for future action.’
– Reuven Aviyonah, University of Michigan Law School, US
‘With his Third Edition of International Exchange of Information in Tax Matters; Towards Global Transparency, Xavier Oberson continues his master class on this intricate and important subject, with comprehensive coverage, exhaustive research, and cogent commentary that will be required reading for years to come.’
– David Rosenbloom, Caplin & Drysdale, Washington DC, US
‘Professor Oberson’s new edition of his book on international exchange of information in tax matters provides an insightful and detailed analysis of one of the key recent developments in international taxation. As such, it definitively is a “must read” for tax students and international tax practitioners alike.’
– Shelby du Pasquier, Lenz & Staehelin, Switzerland
– Daniel Gutmann, Sorbonne Law School, CMS Francis Lefebvre, France
‘Oberson’s book has become the indispensable volume on exchange of information for practitioners, tax policy makers, and academics. The book cogently describes the recent evolution of exchange of information and the dramatic changes that ensued from the enactment of FATCA and the adoption of the Common Reporting Standard for automatic exchange of information. The new edition addresses important cutting edge topics like crypto assets. It also raises the increasingly crucial question of how to balance tax collection with taxpayer rights. This book is an outstanding contribution to knowledge and a crucial guide for future action.’
– Reuven Aviyonah, University of Michigan Law School, US
‘With his Third Edition of International Exchange of Information in Tax Matters; Towards Global Transparency, Xavier Oberson continues his master class on this intricate and important subject, with comprehensive coverage, exhaustive research, and cogent commentary that will be required reading for years to come.’
– David Rosenbloom, Caplin & Drysdale, Washington DC, US
‘Professor Oberson’s new edition of his book on international exchange of information in tax matters provides an insightful and detailed analysis of one of the key recent developments in international taxation. As such, it definitively is a “must read” for tax students and international tax practitioners alike.’
– Shelby du Pasquier, Lenz & Staehelin, Switzerland
Contents
Contents: 1. Introduction to International Exchange of Information in Tax Matters 2. Historical development of international exchange of information rules 3. Exchange of information under Double Taxation Conventions 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. The 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 OECD Base Erosion Profit Shifting (BEPS) Programme 15. Exchange of information on digital platforms 16. Exchange of information on crypto-assets and crypto-currencies 17. Legal protection of the taxpayer 18. Conclusion to International Exchange of Information in Tax Matters General bibliography Index
