International Exchange of Information and the Protection of Taxpayers

by Tonny Schenk-Geers

Overview

EUCOTAX (European Universities Cooperating on TAXes) is a network of tax institutes currently consisting of eleven universities: Wirtschaftsuniversität Wien in Austria, Katholieke Universiteit Leuven in Belgium, Corvinus University of Budapest, Hungary, Université Paris-I Panthéon- Sorbonne in France, Universität Osnabrück in Germany, Libera, Università Internazionale di Studi Sociali in Rome (and Università degli Studi di Bologna for the research part), in Italy, Fiscaal Instituut Tilburg at Tilburg University in the Netherlands, Universidad de Barcelona in Spain, Uppsala University in Sweden, Queen Mary and Westfi eld College at the University of London in the United Kingdom, and Georgetown University in Washington DC, United States of America.

Product Details

ISBN-13:	9789041131423
Publisher:	Wolters Kluwer
Publication date:	08/18/2009
Series:	EUCOTAX Series on European Taxation
Pages:	344
Product dimensions:	6.14(w) x 9.21(h) x 0.81(d)

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