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 15: Conclusion

Xavier Oberson

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


Chapter 15 is the conclusion of the book. It starts with an overview of the main findings of the various chapters. It then advocates for a more modern characterization of the exchange of information as an independent administrative procedure and not simply a ‘fact gathering’ process. As such, this procedure may affect substantive and procedural rights of taxpayers. In the absence of a controlling body, such as an International Tax Court, the Global Forum could play a key role in promoting, not only the efficiency of the process, but also the implementation of fair and equivalent rules, in the respect of applicable rights of taxpayers (notably data protections, secrecy of the process and rights of defence).

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