In this thoroughly revised third edition of what has become the standard work on information exchange in tax matters, Xavier Oberson provides an authoritative overview of the instruments and models used to exchange information on an international level. Addressing the latest developments in the movement towards increased global transparency in tax matters, this updated edition also includes new rules of information exchanges and reporting on digital platforms, crypto assets and crypto currencies.
Key Features:
Lawyers, tax specialists and professionals in banking and finance looking to further their knowledge and gain insights into new developments in digital platforms and crypto currencies will find this book to be an invaluable reference. Students and academics in law, tax and economics will appreciate the clear overview and find this an essential resource.
ISBN: | 9781800884908 |
Publication date: | 21st March 2023 |
Author: | Xavier Oberson |
Publisher: | Edward Elgar Publishing |
Format: | Hardback |
Pagination: | 416 pages |
Series: | Elgar Tax Law and Practice Series |
Genres: |
Taxation and duties law Public international law: economic and trade Banking law |