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Bücher
Titel: 
Person/en: 
Sprache/n: 
Englisch
Veröffentlichungsangabe: 
Amsterdam : IBFD, [2018]
Umfang: 
xviii, 483 Seiten
Schriftenreihe: 
ISBN: 
978-90-8722-469-1
90-8722-469-9
Weitere Ausgaben: 978-90-8722-470-7 (Fernzugriff), 978-90-8722-471-4 (Fernzugriff)
Schlagwörter: 
Sachgebiete: 
Mehr zum Thema: 
Dewey Dezimal-Klassifikation: 349.497
Regensburger Verbund-Klassifikation: PP 8080 ; PZ 4700
Inhalt: 
In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. 0This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in a detailed manner
 
Signatur: 
10 A 61882
Standort: 
Potsdamer Straße
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