Exchange of information and bank secrecy
書誌事項
- タイトル
- "Exchange of information and bank secrecy"
- 責任表示
- edited by Alexander Rust, Eric Fort
- 出版者
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- Wolters Kluwer, Law & Business
- Aspen Publishers [distributor]
- Turpin Distribution Services [distributor]
- 出版年月
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- c2012
- 書籍サイズ
- 25 cm
この図書・雑誌をさがす
注記
Includes index
"Inevitably, the financial crisis of recent years has intensified scrutiny of bank secrecy. All major jurisdictions have agreed to limit their bank secrecy rules; in particular, where there are allegations of tax evasion or criminal fraud, obstacles in the way of cross-border exchange of information requests have been virtually eliminated. Yet this new 'transparency' has engendered many new legal distinctions and procedural rules in various jurisdictions which tax and legal practitioners must be knowledgeable about, and that is what this book sets out to elucidate. In 12 essays on this issue, this book analyses current bilateral and multilateral agreements on exchange of banking information, focusing particularly on the wide effect of the mutual assistance directives of the European Union."--Back cover
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詳細情報 詳細情報について
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- CRID
- 1130282272153548032
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- NII書誌ID
- BB10012186
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- ISBN
- 9789041139955
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- 本文言語コード
- en
-
- 出版国コード
- ne
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- タイトル言語コード
- en
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- 出版地
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- Alphen aan den Rijn
- Frederick, Md.
- Biggleswade
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- データソース種別
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- CiNii Books