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Exchange of information and bank secrecy / edited by Alexander Rust, Eric Fort.

Contributor(s): Series: International tax conferences of the University of Luxembourg ; v. 2.Publication details: Alphen aan den Rijn, The Netherlands : Kluwer Law International, c2012.Description: xxi, 249 p. ; 25 cmISBN:
  • 9789041139955 (acid-free paper)
  • 9041139958 (acid-free paper)
Subject(s): Online resources:
Contents:
Information exchange in tax matters : Luxembourg's new tax policy / Alain Steichen -- European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Stefan Braum and Valentina Covolo -- Savings taxation and banking secrecy / Jens Schroder -- The mutual assistance directives / Klaus-Dieter Druen -- Development of the international information exchange and domestic implementation / Eric Fort, Paul Hondius, and Jan Neugebauer -- 2011 : the Year of implementation of the standards? / Philippe Malherbe and Marjolein Beynsberger -- Exchange of information : the French perspective / Franck Le Mentec -- Exchange of information : the German perspective / Ernst Czakert -- Exchange of information : the Swiss perspective / Martin Hess -- Data protection as a fundamental right / Alexander Rust -- The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Oliver Untersander -- Legal protection against the transfer of information (Luxembourg) / Jean-Pierre Winandy.
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Item type Current library Home library Collection Call number Materials specified Copy number Status Date due Barcode
AM PERPUSTAKAAN UNDANG-UNDANG PERPUSTAKAAN UNDANG-UNDANG KOLEKSI AM-P. UNDANG-UNDANG - C8.1KJM.E974 2 (Browse shelf(Opens below)) 1 Available 00001519148

Includes bibliographical references and index.

Information exchange in tax matters : Luxembourg's new tax policy / Alain Steichen -- European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Stefan Braum and Valentina Covolo -- Savings taxation and banking secrecy / Jens Schroder -- The mutual assistance directives / Klaus-Dieter Druen -- Development of the international information exchange and domestic implementation / Eric Fort, Paul Hondius, and Jan Neugebauer -- 2011 : the Year of implementation of the standards? / Philippe Malherbe and Marjolein Beynsberger -- Exchange of information : the French perspective / Franck Le Mentec -- Exchange of information : the German perspective / Ernst Czakert -- Exchange of information : the Swiss perspective / Martin Hess -- Data protection as a fundamental right / Alexander Rust -- The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Oliver Untersander -- Legal protection against the transfer of information (Luxembourg) / Jean-Pierre Winandy.

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