International exchange of information in tax matters : towards global transparency

• Material Type: 図書
• ISBN: 9781784714710 (cased); 1784714712 (cased)
• ISBN (error code): 9781784714727 eBook
• Title: International exchange of information in tax matters : towards global transparency
• Author/Editor: Xavier Oberson.
• Author Heading: Oberson, Xavier.
• Publication, Distribution, etc.: Cheltenham, UK : Edward Elgar Publishing (出版)
• Publication Date: [2015]
• Publication Date (W3CDTF): 2015
• Extent: vii, 271 pages
• Size: 24 cm
• Place of Publication (Country Code): GB
• Text Language Code: eng
• Content Type: text
• Media Type: unmediated
• Carrier Type: volume
• Subject Heading: Double taxation.; Taxation--Law and legislation.; Transparency in government.; Finanzbehörde.; Informationsaustausch.; Grenzüberschreitende Kooperation.; Internationales Steuerrecht.
• LCC: K4475; HJ2305
• DDC: 336.2
• NDLC: A361; A366
• Target Audience: 一般
• Note (Bibliography): Includes bibliographical references (pages 251-262) and index.
• Holding library: 国立国会図書館
• Call No.: A361-B90
• Data Provider (Database): 国立国会図書館 : 国立国会図書館蔵書; https://ndlsearch.ndl.go.jp
• Bibliographic ID (NDL): 026337962; http://id.ndl.go.jp/bib/026337962
• OCLC No.: 908704462; https://www.worldcat.org/oclc/908704462
• Cataloging Rule: RDA
• Bibliographic Record Category (NDL): 211

• Contents: 1. General introduction2. Historical development of international exchange of information rules3. Exchange of information under Double Taxation Conven...
• Summary, etc.: Following the financial crisis of 2008 and various scandals around the world, there has been a global movement towards greater transparency with inter...