You have no items in your shopping cart.

International Exchange of Information in Tax Matters: Towards Global Transparency, 2nd Edition

International Exchange of Information in Tax Matters: Towards Global Transparency, 2nd Edition

  • Author:
  • Publisher: Edward Elgar Publishing
  • ISBN: 9781786434722
  • Published In: December 2018
  • Format: Hardback , 232 pages
  • Jurisdiction: International ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,740.00

HKD 1,635.60 Save HKD 104.40 (6%)

Delivery Time: around 2-3 weeks
Extra 2-10 working days working days if shipping address outside Hong Kong
Free delivery HK & China?
Hong Kong: free delivery (order over HKD 500)
China: free delivery (order over RMB 500)
OR
  • Description 
  • Contents 
  • Details

    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.

  • 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. Toward Automatic Exchange of Information
    12. Automatic Exchange of Information (AEOI): the OECD Common Reporting Standard
    13. Solving the Past
    14. Protection of the Taxpayer
    15. Conclusion
    Index

You may also be interested in these books:

Hong Kong Employment Law: A Practical Guide, 5th Edition
Hong Kong Employment Law: A Practical Guide, 5th Edition

List Price: HKD 1,500.00

HKD 1,410.00 Save HKD 90.00 (6%)

Building Management in Hong Kong, 3rd Edition
Building Management in Hong Kong, 3rd Edition

List Price: HKD 1,600.00

HKD 1,200.00 Save HKD 400.00 (25%)

Hong Kong Listed Company: Law and Practice
Hong Kong Listed Company: Law and Practice

List Price: HKD 1,980.00

HKD 1,861.20 Save HKD 118.80 (6%)

Commercial Litigation in Hong Kong: A Practical Guide, 2nd Edition
Commercial Litigation in Hong Kong: A Practical Guide, 2nd Edition

List Price: HKD 3,288.00

HKD 3,090.72 Save HKD 197.28 (6%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 3rd Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 3rd Edition

List Price: HKD 1,300.00

HKD 1,222.00 Save HKD 78.00 (6%)

Doing Business in China: A Quick Tax Guide
Doing Business in China: A Quick Tax Guide

List Price: HKD 600.00

HKD 564.00 Save HKD 36.00 (6%)

Negotiated Acquisitions and Buyouts
Negotiated Acquisitions and Buyouts

List Price: HKD 730.00

HKD 686.20 Save HKD 43.80 (6%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 788.00

HKD 740.72 Save HKD 47.28 (6%)

Hong Kong IPO: A Practical Guide, 2nd Edition
Hong Kong IPO: A Practical Guide, 2nd Edition

List Price: HKD 1,980.00

HKD 1,861.20 Save HKD 118.80 (6%)

Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies
Concise Guide: Compliance and Company Secretarial Practice of Hong Kong Private Companies

List Price: HKD 2,388.00

HKD 2,244.72 Save HKD 143.28 (6%)

Hong Kong Company Law, 14th Edition
Hong Kong Company Law, 14th Edition

List Price: HKD 489.00

HKD 459.66 Save HKD 29.34 (6%)

Individual Income Tax Planning for Expatriates in China, 6th Edition
Individual Income Tax Planning for Expatriates in China, 6th Edition

List Price: HKD 1,280.00

HKD 1,203.20 Save HKD 76.80 (6%)