Exchange of information and bank secrecy
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law International
2012
|
| Schriftenreihe: | International tax conferences of the University of Luxembourg
2 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1819660620023201792 |
|---|---|
| adam_text | SUMMARY OF CONTENTS
LIST OF EDITORS V
LIST OF CONTRIBUTORS VII
ACKNOWLEDGEMENTS XXIII
INTRODUCTION 1
PART I
GENERAL OVERVIEW AND RELATION BETWEEN TAX
AND CRIMINAL PROCEEDINGS 7
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 31
STEFAN BRAUM & VALENTINA COVOLO
SUMMARY OF CONTENTS
PART II
EU
AND
OECD
DEVELOPMENTS
57
CHAPTER 3
SAVINGS TAXATION AND BANKING SECRECY 59
JENS SCHRODER
CHAPTER 4
THE MUTUAL ASSISTANCE DIRECTIVES 77
KLAUS-DIETER DRIIEN
CHAPTER 5
DEVELOPMENT OF THE INTERNATIONAL INFORMATION
EXCHANGE AND DOMESTIC IMPLEMENTATION 87
ERIC FORT, PAUL HONDIUS & JAN NEUGEBAUER
CHAPTER 6
2011: THE YEAR OF IMPLEMENTATION OF THE STANDARDS? 119
PHILIPPE MALHERBE & MARJOLEIN BEYNSBERGER
PART III
COUNTRY SURVEYS: IMPLEMENTATION IN FRANCE, GERMANY
AND SWITZERLAND 151
CHAPTER 7
EXCHANGE OF INFORMATION: THE FRENCH PERSPECTIVE 153
FRANCK LE MENTEC
CHAPTER 8
EXCHANGE OF INFORMATION: THE GERMAN PERSPECTIVE 163
ERNST CZAKERT
CHAPTER 9
EXCHANGE OF INFORMATION: THE SWISS PERSPECTIVE 169
MARTIN HESS
SUMMARY OF CONTENTS
PART IV
TAXPAYER S RIGHTS 175
CHAPTER 10
DATA PROTECTION AS A FUNDAMENTAL RIGHT 177
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 197
OLIVER UNTERSANDER
CHAPTER 12
LEGAL PROTECTION AGAINST THE TRANSFER
OF INFORMATION (LUXEMBOURG) 221
JEAN-PIERRE WINANDY
INDEX 241
XI
|
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| building | Verbundindex |
| bvnumber | BV040305386 |
| classification_rvk | QL 415 |
| ctrlnum | (OCoLC)918191533 (DE-599)BVBBV040305386 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV040305386 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-24T02:46:07Z |
| institution | BVB |
| isbn | 9789041139955 9041139958 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025160323 |
| oclc_num | 918191533 |
| open_access_boolean | |
| owner | DE-188 DE-19 DE-BY-UBM |
| owner_facet | DE-188 DE-19 DE-BY-UBM |
| physical | XXI, 249 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Kluwer Law International |
| record_format | marc |
| series | International tax conferences of the University of Luxembourg |
| series2 | International tax conferences of the University of Luxembourg |
| spellingShingle | Exchange of information and bank secrecy International tax conferences of the University of Luxembourg Informationsaustausch (DE-588)4131113-9 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Bankgeheimnis (DE-588)4004458-0 gnd Grenzüberschreitende Kooperation (DE-588)4194363-6 gnd |
| subject_GND | (DE-588)4131113-9 (DE-588)4057439-8 (DE-588)4004458-0 (DE-588)4194363-6 (DE-588)4143413-4 |
| title | Exchange of information and bank secrecy |
| title_auth | Exchange of information and bank secrecy |
| title_exact_search | Exchange of information and bank secrecy |
| title_full | Exchange of information and bank secrecy ed. by Alexander Rust ... |
| title_fullStr | Exchange of information and bank secrecy ed. by Alexander Rust ... |
| title_full_unstemmed | Exchange of information and bank secrecy ed. by Alexander Rust ... |
| title_short | Exchange of information and bank secrecy |
| title_sort | exchange of information and bank secrecy |
| topic | Informationsaustausch (DE-588)4131113-9 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Bankgeheimnis (DE-588)4004458-0 gnd Grenzüberschreitende Kooperation (DE-588)4194363-6 gnd |
| topic_facet | Informationsaustausch Steuerhinterziehung Bankgeheimnis Grenzüberschreitende Kooperation Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV039947175 |
| work_keys_str_mv | AT rustalexander exchangeofinformationandbanksecrecy |