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International exchange of information and the protection of taxpayers / Tonny Schenk-Geers.
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Title:International exchange of information and the protection of taxpayers / Tonny Schenk-Geers.
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Author/Creator:Schenk-Geers, A. C. M.
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Published/Created:Austin [Tex.] : Wolters Kluwer Law & Business ; Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central and South America by Aspen Publishers, ©2009.
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Holdings
Holdings Record Display
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Location:LAW LIBRARY (level 3)Where is this?
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Call Number: K4475 .S34 2009 (LC)
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Number of Items:1
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Status:Available
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Location:LAW LIBRARY (level 3)Where is this?
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Library of Congress Subjects:Taxation--International cooperation.
Tax administration and procedure--International cooperation.
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Description:xvi, 324 p. ; 25 cm.
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Series:Eucotax series on European taxation ; 24.
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Notes:Includes bibliographical references (pages [309]-318).
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ISBN:9789041131423 (cloth : alk. paper)
9041131426 (cloth : alk. paper)
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Contents:Ch. 1. Introduction and Problem Definition
Ch. 2. Backgrounds of Legal Protection
Ch. 3. Interpretation of Tax Treaties
Ch. 4. Aspects of International Law and the Obligation Concerning the Exchange of Information
Ch. 5. Terms and Conditions Relating to the Exchange: Secrecy and Use
Ch. 6. Limitations to the Obligation to Exchange Information
Ch. 7. Interests of the Taxpayer
Ch. 8. Outlines for a System of Legal Protection
Ch. 9. Summary and Conclusions.