INTERNATIONAL EXCHANGE OF INFORMATION IN TAX MATTERS (SECOND EDITION)
Auteur:
Xavier Oberson
Maison d'édition:
Elgar (Elgar Tax Law and Practice Series)
Date de publication:
31 décembre 2018
ISBN:
978 1 78643 472 2
Présentation:
www.e-elgar.com Ranked 15th in the 100 Best Taxation books of all time featured on BookAuthority 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.
