Exchange of information and bank secrecy

CiNii Available at 3 libraries

Bibliographic Information

Title
"Exchange of information and bank secrecy"
Statement of Responsibility
edited by Alexander Rust, Eric Fort
Publisher
  • Wolters Kluwer, Law & Business
  • Aspen Publishers [distributor]
  • Turpin Distribution Services [distributor]
Publication Year
  • c2012
Book size
25 cm

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Notes

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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Details 詳細情報について

  • CRID
    1130282272153548032
  • NII Book ID
    BB10012186
  • ISBN
    9789041139955
  • Text Lang
    en
  • Country Code
    ne
  • Title Language Code
    en
  • Place of Publication
    • Alphen aan den Rijn
    • Frederick, Md.
    • Biggleswade
  • Data Source
    • CiNii Books
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