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.

9789041139955 (acid-free paper) RM543.40 9041139958 (acid-free paper)


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.