International Exchange of Information in Tax Matters - Towards Global Transparency (Hardcover, 3rd edition)

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) Program 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.

General

Imprint:	Edward Elgar Publishing Ltd
Country of origin:	United Kingdom
Series:	Elgar Tax Law and Practice series
Release date:	March 2023
Authors:	Xavier Oberson
Dimensions:	244 x 169mm (L x W)
Format:	Hardcover
Pages:	416
Edition:	3rd edition
ISBN-13:	978-1-80088-490-8
Categories:	Books > Law > International law > Public international law > International economic & trade law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Banking law
LSN:	1-80088-490-7
Barcode:	9781800884908

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