International Exchange of Information in Tax Matters
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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.
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Chapter 6: Tax Information Exchange Agreements (TIEAs)

Xavier Oberson

Abstract

Chapter 6 covers Tax Information Exchange Agreements (TIEAs), which have started to be implemented notably after 2002, following the publication of the OECD Model TIEA. At first, only a few TIEAs were signed but following the ‘big bang’ of 2009 more than 800 treaties are currently applicable around the world. This chapter analyses the OECD TIEA Model, notably its scope of application, the various forms of assistance, the secrecy clause and the limits to the exchange of information in this context.

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