International Exchange of Information in Tax Matters: Towards Global Transparency

'An intelligent account of the 'hottest' issue on the international tax agenda, this book is essential for any tax library. Information exchange has always been a fundamental component of the international tax regime, yet, as this regime evolves, information exchange systems have proliferated in number, scope and complexity. This book comprehensively presents and analyzes their past, present and future in the general context of the international tax regime and from the particular, pointedly important, Swiss perspective.'
- Yariv Brauner, University of Florida, Levin College of Law, USA

'Xavier Oberson's book is timely, extraordinarily useful, and fascinating. Written by one of the world's great tax lawyers, the book addresses a subject - international exchange of tax information - that is of huge and growing importance. It comprehensively summarizes the many developments that have occurred since the subject of information exchange seized worldwide attention in 2007. Professor Oberson has been in the midst of those developments from the outset, and this book reflects both his unique experience and his thoughtful observations.'
- David Rosenbloom, New York University School of Law and Member, Caplin & Drysdale, US

Following the financial crisis of 2008 and various scandals around the world, there has been a global movement towards greater transparency with international exchanges of information in tax matters. This book provides a comprehensive overview of the main developments, and an analysis of the structure and content of the various existing instruments and models.

Xavier Oberson covers the topic broadly, discussing double taxation treaties, TIEAs, the OECD multinational convention, European Directives, FATCA and the Swiss Rubik model. He further provides an analysis of the new OECD common reporting standard of automatic exchange of information, and distinguishes between the various substantial rights (human rights, constitutional rights) and procedural rights that can be used during the different phases of information exchange.

Lawyers and tax specialists looking to further their knowledge will find this book to be an invaluable reference. Students and academics in law, tax or economics will appreciate the clear overview and find many useful insights. Practitioners such as taxpayers, bankers and finance professionals will find this to be an informative read.