Exchange of information and bank secrecy /
edited by Alexander Rust, Eric Fort.
- Alphen aan den Rijn, The Netherlands : Kluwer Law International, c2012.
- xxi, 249 p. ; 25 cm.
- International tax conferences of the University of Luxembourg ; v. 2 .
- International tax conferences of the University of Luxembourg ; v. 2. .
Includes bibliographical references and index.
Information exchange in tax matters : Luxembourg's new tax policy / European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Savings taxation and banking secrecy / The mutual assistance directives / Development of the international information exchange and domestic implementation / 2011 : the Year of implementation of the standards? / Exchange of information : the French perspective / Exchange of information : the German perspective / Exchange of information : the Swiss perspective / Data protection as a fundamental right / The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Legal protection against the transfer of information (Luxembourg) / Alain Steichen -- Stefan Braum and Valentina Covolo -- Jens Schroder -- Klaus-Dieter Druen -- Eric Fort, Paul Hondius, and Jan Neugebauer -- Philippe Malherbe and Marjolein Beynsberger -- Franck Le Mentec -- Ernst Czakert -- Martin Hess -- Alexander Rust -- Oliver Untersander -- Jean-Pierre Winandy.
Banks and banking--Luxembourg--Congresses. Banks and banking--Congresses. Banking law--Luxembourg--Congresses. Banking law--Congresses. Confidential communications--Luxembourg--Congresses. Confidential communications--Congresses. Banks and banking--Taxation--Law and legislation--Congresses.