Store International International Exchange of Information and the Protection of Taxpayers

International Exchange of Information and the Protection of Taxpayers

By Tonny Schenk


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In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the ‘battles’ against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years.

The focus of this work is the legal position of the taxpayer in the exchange of tax-related information between States. In that regard the book addresses four main questions:

  • When exchanging information, do States have a legal duty to protect the interests of their internal taxpayers/suppliers of information, apart from the obligation to protect the interests of the contracting States?
  • If the last question is answered in the affirmative, can this duty be fulfilled under the current rules concerning the international exchange of information?
  • Within this framework, what are the interests of States and taxpayers to be weighed?
  • How can the legal protection of taxpayers supplying information be best achieved?

Last Updated 08/18/2009
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041131423
SKU 10059248-0001
Table of Contents
1. Introduction and Problem Definition 2. Backgrounds of Legal Protection 3. Interpretation of Tax Treaties 4. Aspects of International Law and the Obligations concerning the Exchange of Information 5. Terms and Conditions Relating to the Exchange Secrecy and Use 6. Limitations to the Obligation to Exchange Information 7. Interests of the Taxpayers 8. Outlines for a System of Legal Protection 9. Summary and Conclusions