Towards automatic exchange of information

Article English OPEN
Oberson, Xavier;
(2015)
  • Journal: issn: 1018-7987
  • Subject: Droit fiscal | entraide administrative | ├ęchange automatique d'informations | accords internationaux | Suisse
    • ddc: ddc:342

This article describes the various steps that led towards automatic exchange of information as the global standard and the issues that remain to be solved. First, the various competing models of exchange information, such as Double Tax Treaty (DTT), TIEA's, FATCA or UE ... View more
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