Umfang:
xviii, 483 Seiten
ISBN:
9789087224691
,
9087224699
Serie:
European and international tax law and policy series volume 10
Inhalt:
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
Weitere Ausg.:
ISBN 9789087224707
Weitere Ausg.:
ISBN 9789087224714
Sprache:
Englisch
Fachgebiete:
Rechtswissenschaft
Schlagwort(e):
Europäische Union
;
Internationales Steuerrecht
;
Datenschutz
;
Steuerverwaltung
;
Datenverwaltung
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