Exchange of information and bank secrecy

Material type: 図書

Author: edited by Alexander Rust, Eric Fort

Publisher: Wolters Kluwer, Law & Business

Publication date: c2012

Material Format: Paper

Capacity, size, etc.: 25 cm

NDC: -

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Note (General)：: Includes index"Inevitably, the financial crisis of recent years has intensified scrutiny of bank secrecy. All major jurisdictions have agreed to limit...

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International tax conferences of the University of Luxembourg

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Paper

Material Type: 図書
ISBN: 9789041139955
Title: Exchange of information and bank secrecy
Author/Editor: edited by Alexander Rust, Eric Fort
Author Heading: Rust, Alexander
Fort, Eric
Publication, Distribution, etc.: Wolters Kluwer, Law & Business
Aspen Publishers [distributor]
Turpin Distribution Services [distributor]
Publication Date: c2012
Publication Date (W3CDTF): 2012
Size: 25 cm
Place of Publication (Country Code): ne
Text Language Code: en
Target Audience: 一般
Note (General): Includes index
"Inevitably, the financial crisis of recent years has intensified scrutiny of bank secrecy. All major jurisdictions have agreed to limit their bank secrecy rules; in particular, where there are allegations of tax evasion or criminal fraud, obstacles in the way of cross-border exchange of information requests have been virtually eliminated. Yet this new 'transparency' has engendered many new legal distinctions and procedural rules in various jurisdictions which tax and legal practitioners must be knowledgeable about, and that is what this book sets out to elucidate. In 12 essays on this issue, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing particularly on the wide effect of the mutual assistance directives of the European Union."--Back cover
Related Material: International tax conferences of the University of Luxembourg
https://cir.nii.ac.jp/crid/1130000798165062912
Related Material (URI): https://ci.nii.ac.jp/ncid/BB10012186#entity
Periodical Title: International tax conferences of the University of Luxembourg
https://cir.nii.ac.jp/crid/1130000798165062912
Data Provider (Database): 国立情報学研究所 : CiNii Research
Original Data Provider (Database): CiNii Books
https://ci.nii.ac.jp/books
NCID: https://ci.nii.ac.jp/ncid/BB10012186 : BB10012186