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International Exchange of Information in Tax Matters : Towards Global Transparency. 3rd ed. 租税問題における情報の国際的な交換－グローバルな透明性に向けて 第3版
・ISBN 978-1-80088-490-8 hard GB£ 187.00
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| 著者・編者 | Oberson, Xavier, |
|---|---|
| シリーズ | Elgar Tax Law and Practice |
| 出版社 | (E. Elgar, UK) |
| 出版年月 | 2023.03 |
| ページ数 | 400 pp. |
| 言語 | ENG |
| ニュース番号 | ＜688-565＞ |
解説
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.