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Data protection and taxpayers' rights : challenges created by automatic exchange of information /
This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam, The Netherlands :
IBFD,
[2018]
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| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series.
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 003 | OCoLC | ||
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| 020 | |a 9789087224707 |q (electronic book) | ||
| 020 | |a 9087224702 |q (electronic book) | ||
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| 100 | 1 | |a Wöhrer, Viktoria, |e author. | |
| 245 | 1 | 0 | |a Data protection and taxpayers' rights : |b challenges created by automatic exchange of information / |c Viktoria Wöhrer. |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD, |c [2018] | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a WU Institute for Austrian and international tax law - tax law and policy series | |
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from digital title page (viewed on March 20, 2019). | |
| 505 | 0 | |a Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Why Do We Need Information Exchange? -- Chapter 3: Exchange of Information -- A Historical Overview -- 3.1. Introduction -- 3.2. Bilateral exchange of information -- 3.2.1. The League of Nation's work on exchange of information -- 3.2.1.1. Early developments -- 3.2.1.2. 1927 Model Tax Conventions -- 3.2.1.3. Proposal for automatic exchange of information -- 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions -- 3.2.2. The OECD's work on exchange of information | |
| 505 | 8 | |a 3.2.2.1. First OECD Model of 1963 -- 3.2.2.2. OECD Model of 1977 -- 3.2.2.3. The 2000 update to the OECD Model -- 3.2.2.4. OECD report on Harmful Tax Competition (1998) -- 3.2.2.5. OECD report on Improving Access to Bank Information (2000) -- 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002) -- 3.2.2.7. The 2005 update to the OECD Model -- 3.2.2.8. Global Forum -- 3.2.2.9. The 2012 update to the OECD Model -- 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015) | |
| 505 | 8 | |a 3.2.3. The UN's work on exchange of information -- 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980) -- 3.2.3.2. The 2011 update to the UN Model -- 3.2.3.3. The 2017 update to the UN Model -- 3.2.4. Summary: Bilateral exchange of information -- 3.3. Multilateral exchange of information -- 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988) -- 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010) -- 3.3.3. OECD Common Reporting Standard (2014) | |
| 505 | 8 | |a 3.3.4. BEPS Action 5: Exchange of tax rulings (2015) -- 3.3.5. BEPS Action 13: Country-by-country reporting (2015) -- 3.3.6. Summary: Multilateral exchange of information -- 3.4. Exchange of information in the European Union -- 3.4.1. Mutual Assistance Directive (1977) -- 3.4.2. Administrative Cooperation Directive (2011) -- 3.4.3. Savings Directive (2003) -- 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015) -- 3.4.5. Automatic exchange of financial account information under the DAC (2014) -- 3.4.6. Fourth Anti-Money Laundering Directive (2015) | |
| 505 | 8 | |a 3.4.7. Access to AML information by tax authorities -- 3.4.8. Fifth Anti-Money Laundering Directive -- 3.4.9. Automatic exchange of tax rulings under the DAC -- 3.4.10. Automatic exchange of CbC reports under the DAC -- 3.4.11. Public CbC reporting -- 3.4.12. Automatic exchange of information on reportable cross-border arrangements -- 3.4.13. Summary: Exchange of information in the European Union -- 3.5. Scope of exchange of information: Steadily increasing? -- Chapter 4: Scope of Automatic Exchange of Information -- 4.1. Introduction -- 4.2. Automatic exchange of financial account information | |
| 520 | |a This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Data protection |x Law and legislation |z European Union countries. | |
| 650 | 0 | |a Tax administration and procedure |z European Union countries. | |
| 650 | 6 | |a Impôt |x Administration et procédure |z Pays de l'Union européenne. | |
| 650 | 7 | |a LAW |x Constitutional. |2 bisacsh | |
| 650 | 7 | |a LAW |x Public. |2 bisacsh | |
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| 650 | 7 | |a Tax administration and procedure. |2 fast |0 (OCoLC)fst01143633 | |
| 651 | 7 | |a European Union countries. |2 fast |0 (OCoLC)fst01269470 | |
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| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series. | |
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