International Exchange of Information in Tax Matters

Towards Global Transparency

3rd edition

Elgar Tax Law and Practice series

大学教授Xavier Oberson法律通用电气neva, Switzerland

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.

‘Oberson’s book clearly describes all the legal instruments governing exchange of information. It offers a historical perspective on administrative cooperation and delves into both technological developments and public policy issues. A must-have for any international tax lawyer wishing to understand the tax challenges of a globalized economy and legal system.’
– Daniel Gutmann, Sorbonne Law School, CMS Francis Lefebvre, France

‘Oberson’s book has become the indispensable volume on exchange of information for practitioners, tax policy makers, and academics. The book cogently describes the recent evolution of exchange of information and the dramatic changes that ensued from the enactment of FATCA and the adoption of the Common Reporting Standard for automatic exchange of information. The new edition addresses important cutting edge topics like crypto assets. It also raises the increasingly crucial question of how to balance tax collection with taxpayer rights. This book is an outstanding contribution to knowledge and a crucial guide for future action.’
– Reuven Aviyonah, University of Michigan Law School, US

‘With his Third Edition of International Exchange of Information in Tax Matters; Towards Global Transparency, Xavier Oberson continues his master class on this intricate and important subject, with comprehensive coverage, exhaustive research, and cogent commentary that will be required reading for years to come.’
– David Rosenbloom, Caplin & Drysdale, Washington DC, US

‘Professor Oberson’s new edition of his book on international exchange of information in tax matters provides an insightful and detailed analysis of one of the key recent developments in international taxation. As such, it definitively is a “must read” for tax students and international tax practitioners alike.’
– Shelby du Pasquier, Lenz & Staehelin, Switzerland