Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Why Do We Need Information Exchange? -- Chapter 3: Exchange of Information -- A Historical Overview -- 3.1. Introduction -- 3.2. Bilateral exchange of information -- 3.2.1. The League of Nation's work on exchange of information -- 3.2.1.1. Early developments -- 3.2.1.2. 1927 Model Tax Conventions -- 3.2.1.3. Proposal for automatic exchange of information -- 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions -- 3.2.2. The OECD's work on exchange of information
3.2.2.1. First OECD Model of 1963 -- 3.2.2.2. OECD Model of 1977 -- 3.2.2.3. The 2000 update to the OECD Model -- 3.2.2.4. OECD report on Harmful Tax Competition (1998) -- 3.2.2.5. OECD report on Improving Access to Bank Information (2000) -- 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002) -- 3.2.2.7. The 2005 update to the OECD Model -- 3.2.2.8. Global Forum -- 3.2.2.9. The 2012 update to the OECD Model -- 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015)
3.2.3. The UN's work on exchange of information -- 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980) -- 3.2.3.2. The 2011 update to the UN Model -- 3.2.3.3. The 2017 update to the UN Model -- 3.2.4. Summary: Bilateral exchange of information -- 3.3. Multilateral exchange of information -- 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988) -- 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010) -- 3.3.3. OECD Common Reporting Standard (2014)
3.3.4. BEPS Action 5: Exchange of tax rulings (2015) -- 3.3.5. BEPS Action 13: Country-by-country reporting (2015) -- 3.3.6. Summary: Multilateral exchange of information -- 3.4. Exchange of information in the European Union -- 3.4.1. Mutual Assistance Directive (1977) -- 3.4.2. Administrative Cooperation Directive (2011) -- 3.4.3. Savings Directive (2003) -- 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015) -- 3.4.5. Automatic exchange of financial account information under the DAC (2014) -- 3.4.6. Fourth Anti-Money Laundering Directive (2015)
3.4.7. Access to AML information by tax authorities -- 3.4.8. Fifth Anti-Money Laundering Directive -- 3.4.9. Automatic exchange of tax rulings under the DAC -- 3.4.10. Automatic exchange of CbC reports under the DAC -- 3.4.11. Public CbC reporting -- 3.4.12. Automatic exchange of information on reportable cross-border arrangements -- 3.4.13. Summary: Exchange of information in the European Union -- 3.5. Scope of exchange of information: Steadily increasing? -- Chapter 4: Scope of Automatic Exchange of Information -- 4.1. Introduction -- 4.2. Automatic exchange of financial account information
Summary
This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees
Bibliography
Includes bibliographical references
Notes
Online resource; title from digital title page (viewed on March 20, 2019)
