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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.
  
• 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.
  

• Holdings

  Holdings Record Display

  • Location:LAW LIBRARY (level 3)Where is this?
    
  • Call Number: K4475 .S34 2009 (LC)
    
  • Number of Items:1
    
  • Status:Available
    

   
• Library of Congress Subjects:Taxation--International cooperation.
  Tax administration and procedure--International cooperation.
  
• Description:xvi, 324 p. ; 25 cm.
  
• Series:Eucotax series on European taxation ; 24.
  
• Notes:Includes bibliographical references (pages [309]-318).
  
• ISBN:9789041131423 (cloth : alk. paper)
  9041131426 (cloth : alk. paper)
  
• 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.