International Exchange of Information in Tax Matters

International Exchange of Information in Tax Matters

Towards Global Transparency

Xavier Oberson

Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developments, the structure and content of the various existing instruments and models (such as double taxation treaties, TIEA, the multinational convention from the OECD, the European Directives, FATCA and the Swiss Rubik model), and also the new standard toward automatic exchange of information. Xavier Oberson's analysis highlights their interactions and complexities. He concludes by discussing the position and the rights of taxpayers.

Chapter 5: Assistance in the collection of taxes under DTC

Xavier Oberson

Subjects: law - academic, commercial law, private international law, tax law and fiscal policy


Chapter 5 pertains to the assistance in the collection of taxes under DTC. Even if this domain still deserves further developments around the world, the trend towards global exchange of information will certainly be accompanied by more assistance in the collection of taxes. At this stage, the focus is on Art. 27 of the OECD Model DTC.

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