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 9: The so-called Swiss ‘Rubik’ agreements

Xavier Oberson

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


Chapter 9 focuses on the analysis of an alternative model, developed by Switzerland in 2012, namely the so-called Swiss ‘Rubik’ agreements. The two agreements, currently in force with Austria and Great Britain, may be seen as an attempt to design an alternative system to the model of automatic exchange of information. Even if, in the meantime, the paths have clearly moved in favour of automatic exchange of information, the ‘Rubik’ approach still represents an interesting compromise, which may also serve as a transitory system on the way to a more comprehensive automatic exchange of information.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information