Quotation Roncarati, Alessandro. 2013. Other Forms of Administrative Cooperation than the Traditional Forms of Exchange of Information (Automatic, Spontaneous and on Request). In: Exchange of Information for Tax Purposes, Hrsg. Tüchler and Günther, 503-520. Vienna: Linde.


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Abstract

This book provides an analysis of the framework of international exchange of information for tax purposes with focus on the domestic, bi- and multilateral as well as EU legal basis for exchange of information for tax purposes and extraterritorial enforcement of tax claims. Moreover, the book highlights a number of topics that are of specific relevance for international mutual assistance in tax matters, such as the different forms of exchange of information, availability of bank, ownership, identity and accounting information as well as the legal protection of the taxpayers. The contributions in this book also develop solutions where required as well as give ideas on how to go forward

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Other Forms of Administrative Cooperation than the Traditional Forms of Exchange of Information (Automatic, Spontaneous and on Request)
Title of whole publication Exchange of Information for Tax Purposes
Editor Tüchler and Günther
Page from 503
Page to 520
Location Vienna
Publisher Linde Verlag
Year 2013

Associations

People
Roncarati, Alessandro (Details)
Organization
Austrian and International Tax Law IN (Details)
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