Overview Of Legislation Practices Regarding Exchange Of Information Between National Tax Administrations In Tax Matters
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Author | : |
Publisher | : |
Total Pages | : 40 |
Release | : 2015 |
Genre | : |
ISBN | : 9789282380444 |
Download Overview of Legislation Practices Regarding Exchange of Information Between National Tax Administrations in Tax Matters Book in PDF, Epub and Kindle
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 of the OECD Model Tax Convention (MTC) and has in parallel proposed a specific Tax Information Exchange Agreement (TIEA) Model. Both sources have been increasingly used in the bilateral treaty practice. In parallel, the EU has enacted two new directives: the Directive concerning Mutual Assistance for the Recovery of Claims and the Directive on Administrative Cooperation. This paper aims at providing a systematic overview of recent developments (including on the concept of 'automatic exchange') and explains the content and function of the legal sources delimiting each other. The paper also deals with the legal protection of taxpayers, especially with the protection of personal data and commercial, industrial, business and professional secrets. It emphasizes the necessity of an international tax secret as an EU minimum standard.
Author | : |
Publisher | : |
Total Pages | : 40 |
Release | : 2015 |
Genre | : |
ISBN | : 9789282380437 |
Download Overview of Legislation Practices Regarding Exchange of Information Between National Tax Administrations in Tax Matters Book in PDF, Epub and Kindle
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 of the OECD Model Tax Convention (MTC) and has in parallel proposed a specific Tax Information Exchange Agreement (TIEA) Model. Both sources have been increasingly used in the bilateral treaty practice. In parallel, the EU has enacted two new directives: the Directive concerning Mutual Assistance for the Recovery of Claims and the Directive on Administrative Cooperation. This paper aims at providing a systematic overview of recent developments (including on the concept of 'automatic exchange') and explains the content and function of the legal sources delimiting each other. The paper also deals with the legal protection of taxpayers, especially with the protection of personal data and commercial, industrial, business and professional secrets. It emphasizes the necessity of an international tax secret as an EU minimum standard.
Author | : Xavier Oberson |
Publisher | : Edward Elgar Publishing |
Total Pages | : 352 |
Release | : |
Genre | : Disclosure of information |
ISBN | : 1786434733 |
Download International Exchange of Information in Tax Matters Book in PDF, Epub and Kindle
The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 355 |
Release | : 2021-09-15 |
Genre | : |
ISBN | : 9264424083 |
Download Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book in PDF, Epub and Kindle
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 133 |
Release | : 2008-02-29 |
Genre | : |
ISBN | : 9264041044 |
Download The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition Book in PDF, Epub and Kindle
This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries.
Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
Publisher | : OECD |
Total Pages | : 116 |
Release | : 1994 |
Genre | : Business & Economics |
ISBN | : |
Download Echange de Renseignements Fiscaux Entre Les Pays Membres de L'OCDE Book in PDF, Epub and Kindle
A report by the OECD Committee on Fiscal Affairs being the results of a survey of current practices relating to the exchange of tax information.
Author | : United Nations. Ad Hoc Group of Experts on International Co-operation in Tax Matters |
Publisher | : |
Total Pages | : 132 |
Release | : 1998 |
Genre | : Law |
ISBN | : |
Download International Cooperation in Tax Matters Book in PDF, Epub and Kindle
Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Author | : Haase, Florian |
Publisher | : Edward Elgar Publishing |
Total Pages | : 330 |
Release | : 2021-08-27 |
Genre | : Law |
ISBN | : 1800885636 |
Download EU Tax Disclosure Rules Book in PDF, Epub and Kindle
This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
Author | : Kiyoshi Nakayama |
Publisher | : International Monetary Fund |
Total Pages | : 13 |
Release | : 2011-04-11 |
Genre | : Business & Economics |
ISBN | : 1475510195 |
Download Tax Policy Book in PDF, Epub and Kindle
Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice. These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience. This new series was launched in August 2009.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 158 |
Release | : 2016-11-04 |
Genre | : |
ISBN | : 926426616X |
Download Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2016 Phase 2: Implementation of the Standard in Practice Book in PDF, Epub and Kindle
This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Panama.