عنوان
پدید آورنده
موضوع
رده
KJE6071 .W64 2018
KJE6071
.
W64
2018
کتابخانه
محل استقرار
INTERNATIONAL STANDARD BOOK NUMBER
(Number (ISBN
9087224702
(Number (ISBN
9789087224707
Erroneous ISBN
9087224699
Erroneous ISBN
9789087224691
TITLE AND STATEMENT OF RESPONSIBILITY
Title Proper
Data protection and taxpayers' rights :
General Material Designation
[Book]
Other Title Information
challenges created by automatic exchange of information /
First Statement of Responsibility
Viktoria Wöhrer.
.PUBLICATION, DISTRIBUTION, ETC
Place of Publication, Distribution, etc.
Amsterdam, The Netherlands :
Name of Publisher, Distributor, etc.
IBFD,
Date of Publication, Distribution, etc.
[2018]
PHYSICAL DESCRIPTION
Specific Material Designation and Extent of Item
1 online resource.
SERIES
Series Title
WU Institute for Austrian and international tax law - tax law and policy series
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references.
CONTENTS NOTE
Text of Note
Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Why Do We Need Information Exchange? -- Chapter 3: Exchange of Information -- A Historical Overview -- 3.1. Introduction -- 3.2. Bilateral exchange of information -- 3.2.1. The League of Nation's work on exchange of information -- 3.2.1.1. Early developments -- 3.2.1.2. 1927 Model Tax Conventions -- 3.2.1.3. Proposal for automatic exchange of information -- 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions -- 3.2.2. The OECD's work on exchange of information
Text of Note
3.2.2.1. First OECD Model of 1963 -- 3.2.2.2. OECD Model of 1977 -- 3.2.2.3. The 2000 update to the OECD Model -- 3.2.2.4. OECD report on Harmful Tax Competition (1998) -- 3.2.2.5. OECD report on Improving Access to Bank Information (2000) -- 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002) -- 3.2.2.7. The 2005 update to the OECD Model -- 3.2.2.8. Global Forum -- 3.2.2.9. The 2012 update to the OECD Model -- 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015)
Text of Note
3.2.3. The UN's work on exchange of information -- 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980) -- 3.2.3.2. The 2011 update to the UN Model -- 3.2.3.3. The 2017 update to the UN Model -- 3.2.4. Summary: Bilateral exchange of information -- 3.3. Multilateral exchange of information -- 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988) -- 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010) -- 3.3.3. OECD Common Reporting Standard (2014)
Text of Note
3.3.4. BEPS Action 5: Exchange of tax rulings (2015) -- 3.3.5. BEPS Action 13: Country-by-country reporting (2015) -- 3.3.6. Summary: Multilateral exchange of information -- 3.4. Exchange of information in the European Union -- 3.4.1. Mutual Assistance Directive (1977) -- 3.4.2. Administrative Cooperation Directive (2011) -- 3.4.3. Savings Directive (2003) -- 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015) -- 3.4.5. Automatic exchange of financial account information under the DAC (2014) -- 3.4.6. Fourth Anti-Money Laundering Directive (2015)
Text of Note
3.4.7. Access to AML information by tax authorities -- 3.4.8. Fifth Anti-Money Laundering Directive -- 3.4.9. Automatic exchange of tax rulings under the DAC -- 3.4.10. Automatic exchange of CbC reports under the DAC -- 3.4.11. Public CbC reporting -- 3.4.12. Automatic exchange of information on reportable cross-border arrangements -- 3.4.13. Summary: Exchange of information in the European Union -- 3.5. Scope of exchange of information: Steadily increasing? -- Chapter 4: Scope of Automatic Exchange of Information -- 4.1. Introduction -- 4.2. Automatic exchange of financial account information
0
8
8
8
8
SUMMARY OR ABSTRACT
Text of Note
This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees.
OTHER EDITION IN ANOTHER MEDIUM
International Standard Book Number
9087224699
TOPICAL NAME USED AS SUBJECT
Data protection-- Law and legislation-- European Union countries.
Tax administration and procedure-- European Union countries.
Data protection-- Law and legislation.
LAW / Constitutional
LAW / Public
Tax administration and procedure.
GEOGRAPHICAL NAME USED AS SUBJECT
European Union countries.
7
(SUBJECT CATEGORY (Provisional
LAW-- 018000
LAW-- 075000
DEWEY DECIMAL CLASSIFICATION
Number
342
.
240858
Edition
23
LIBRARY OF CONGRESS CLASSIFICATION
Class number
KJE6071
Book number
.
W64
2018
PERSONAL NAME - PRIMARY RESPONSIBILITY
Wöhrer, Viktoria
ORIGINATING SOURCE
Date of Transaction
20200823214006.0
Cataloguing Rules (Descriptive Conventions))
rda
ELECTRONIC LOCATION AND ACCESS
Electronic name
مطالعه متن کتاب [Book]
Y
