Exchange of Information and Bank Secrecy
- the application of Article 26 OECD-Model Convention in France, Germany and Switzerland;
- what constitutes a ‘fishing expedition’ and what ‘foreseeably relevant’ means;
- whether information exchange requests may be refused if they are based on stolen data;
- the differences between money-laundering and tax fraud and between simple tax
- evasion and aggravated tax fraud;
- the scope of the fundamental right to informational self-determination;
- the mechanism of the EU savings and of the mutual assistance directives;
- differences between the exchange of information instruments at OECD level and at the level of the EU; and
- the role of the Global Forum’s peer review process.
This book is sure to help tax advisers, company counsel, and other professionals involved in international business to manage cross-border arrangements under current exchange of information rules.
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List of Editors.
List of Contributor.
Part I General Overview and Relation Between Tax and Criminal Proceedings .
Chapter 1 Information Exchange in Tax Matters: Luxembourg’s New Tax Policy Alain Steichen.
Chapter 2 European Criminal Law and the Exchange of Tax Information: Consequences for Luxembourg’s Bank Secrecy Law Stefan Braum & Valentina Covolo.
Part II EU and OECD Developments.
Chapter 3 Savings Taxation and Banking Secrecy Jens Schröder.
Chapter 4 The Mutual Assistance Directives Klaus-Dieter Drüen.
Chapter 5 Development of the International Information Exchange and Domestic Implementation Eric Fort, Paul Hondius & Jan Neugebauer.
Chapter 6 2011: The Year of Implementation of the Standards? Philippe Malherbe & Marjolein Beynsberger.
Part III Country Surveys: Implementation in France, Germany and Switzerland .
Chapter 7 Exchange of Information: The French Perspective Franck Le Mentec.
Chapter 8 Exchange of Information: The German Perspective Ernst Czakert.
Chapter 9 Exchange of Information: The Swiss Perspective Martin Hess .
Part IV Taxpayer's Rights.
Chapter 10 Data Protection as a Fundamental Right Alexander Rust.
Chapter 11 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.
Chapter 12 Legal Protection against the Transfer of Information (Luxembourg) Jean-Pierre Winandy.