Buch, Englisch, Band 2, 280 Seiten
Reihe: International Tax Conferences of the University of Luxembourg
Buch, Englisch, Band 2, 280 Seiten
Reihe: International Tax Conferences of the University of Luxembourg
ISBN: 978-90-411-3995-5
Verlag: Wolters Kluwer
the application of Article 26 OECD-Model Convention in France, Germany and Switzerland;
what constitutes a ‘fishing expedition’ and what ‘foreseeably relevant’ means;
whether information exchange requests may be refused if they are based on stolen data;
the differences between money-laundering and tax fraud and between simple tax
evasion and aggravated tax fraud;
the scope of the fundamental right to informational self-determination;
the mechanism of the EU savings and of the mutual assistance directives;
differences between the exchange of information instruments at OECD level and at the level of the EU; and
the role of the Global Forum’s peer review process.
Autoren/Hrsg.
Fachgebiete
- Wirtschaftswissenschaften Finanzsektor & Finanzdienstleistungen Bankwirtschaft
- Rechtswissenschaften Wirtschaftsrecht Bank- und Versicherungsrecht Bank-, Sparkassen- und Börsenrecht
- Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht
Weitere Infos & Material
List of Editors. List of Contributor. Acknowledgements. Introduction. PART I GENERAL OVERVIEW AND RELATION BETWEEN TAX AND CRIMINAL PROCEEDINGS . Chapter 1 Information Exchange in Tax Matters: Luxembourg’s New Tax Policy Alain Steichen. Chapter 2 European Criminal Law and the Exchange of Tax Information: Consequences for Luxembourg’s Bank Secrecy Law Stefan Braum & Valentina Covolo. PART II EU AND OECD DEVELOPMENTS. Chapter 3 Savings Taxation and Banking Secrecy Jens Schröder. Chapter 4 The Mutual Assistance Directives Klaus-Dieter Drüen. Chapter 5 Development of the International Information Exchange and Domestic Implementation Eric Fort, Paul Hondius & Jan Neugebauer. Chapter 6 2011: The Year of Implementation of the Standards? Philippe Malherbe & Marjolein Beynsberger. PART III COUNTRY SURVEYS: IMPLEMENTATION IN FRANCE, GERMANY AND SWITZERLAND . Chapter 7 Exchange of Information: The French Perspective Franck Le Mentec. Chapter 8 Exchange of Information: The German Perspective Ernst Czakert. Chapter 9 Exchange of Information: The Swiss Perspective Martin Hess. PART IV TAXPAYER’S RIGHTS. Chapter 10 Data Protection as a Fundamental Right Alexander Rust. Chapter 11 The Exchange of Information Procedure According to Double Tax Conventions: The Swiss Approach or How Taxpayer Rights Are Protected under Swiss Procedural Rules Oliver Untersander. Chapter 12 Legal Protection against the Transfer of Information (Luxembourg) Jean-Pierre Winandy. Index.