International Exchange of Information in Tax Matters
Show Less

International Exchange of Information in Tax Matters Towards Global Transparency

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.
Buy Book in Print
Show Summary Details
You do not have access to this content

Chapter 7: The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT)

Xavier Oberson


Chapter 7 describes in detail the rules of the Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT). We focus on the scope of application, the secrecy rules, the forms of assistance (including automatic exchange of information and assistance in the recovery of claims), their limits and the potential application of rights of taxpayers. Particular attention is also given to the relationship between the CMAAT and other international instruments, such as DTCs, which can simultaneously cover the same issues.

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

or login to access all content.