Gespeichert in:
| Titel: | Exchange of information and bank secrecy |
|---|---|
| Von: |
ed. by Alexander Rust ...
|
| Person: |
Rust, Alexander
1973- |
| Weitere Personen: | |
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Alphen aan den Rijn
Kluwer Law International
2012
|
| Schriftenreihe: | International tax conferences of the University of Luxembourg
2 |
| Schlagworte: | |
| Online-Zugang: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | XXI, 249 S. |
| ISBN: | 9789041139955 9041139958 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV040305386 | ||
| 003 | DE-604 | ||
| 005 | 20161031 | ||
| 007 | t| | ||
| 008 | 120711s2012 xx |||| 00||| eng d | ||
| 015 | |a 24303221 |2 dnb | ||
| 020 | |a 9789041139955 |9 978-90-411-3995-5 | ||
| 020 | |a 9041139958 |9 90-411-3995-8 | ||
| 035 | |a (OCoLC)918191533 | ||
| 035 | |a (DE-599)BVBBV040305386 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-188 |a DE-19 | ||
| 084 | |a QL 415 |0 (DE-625)141716: |2 rvk | ||
| 245 | 1 | 0 | |a Exchange of information and bank secrecy |c ed. by Alexander Rust ... |
| 264 | 1 | |a Alphen aan den Rijn |b Kluwer Law International |c 2012 | |
| 300 | |a XXI, 249 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a International tax conferences of the University of Luxembourg |v 2 | |
| 650 | 0 | 7 | |a Informationsaustausch |0 (DE-588)4131113-9 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuerhinterziehung |0 (DE-588)4057439-8 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bankgeheimnis |0 (DE-588)4004458-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Grenzüberschreitende Kooperation |0 (DE-588)4194363-6 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 689 | 0 | 0 | |a Bankgeheimnis |0 (DE-588)4004458-0 |D s |
| 689 | 0 | 1 | |a Steuerhinterziehung |0 (DE-588)4057439-8 |D s |
| 689 | 0 | 2 | |a Grenzüberschreitende Kooperation |0 (DE-588)4194363-6 |D s |
| 689 | 0 | 3 | |a Informationsaustausch |0 (DE-588)4131113-9 |D s |
| 689 | 0 | |5 DE-188 | |
| 700 | 1 | |a Rust, Alexander |d 1973- |0 (DE-588)133882233 |4 edt | |
| 830 | 0 | |a International tax conferences of the University of Luxembourg |v 2 |w (DE-604)BV039947175 |9 2 | |
| 856 | 4 | 2 | |m SWB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-025160323 | |
Datensatz im Suchindex
| _version_ | 1819298777235718144 |
|---|---|
| adam_text | SUMMARY OF CONTENTS
LIST OF EDITORS V
LIST OF CONTRIBUTORS VII
ACKNOWLEDGEMENTS XXIII
INTRODUCTION 1
PART I
GENERAL OVERVIEW AND RELATION BETWEEN TAX
AND CRIMINAL PROCEEDINGS 7
CHAPTER 1
INFORMATION EXCHANGE IN TAX MATTERS:
LUXEMBOURG S NEW TAX POLICY
ALAIN STEICHEN
CHAPTER 2
EUROPEAN CRIMINAL LAW AND THE EXCHANGE
OF TAX INFORMATION: CONSEQUENCES
FOR LUXEMBOURG S BANK SECRECY LAW 31
STEFAN BRAUM & VALENTINA COVOLO
SUMMARY OF CONTENTS
PART II
EU
AND
OECD
DEVELOPMENTS
57
CHAPTER 3
SAVINGS TAXATION AND BANKING SECRECY 59
JENS SCHRODER
CHAPTER 4
THE MUTUAL ASSISTANCE DIRECTIVES 77
KLAUS-DIETER DRIIEN
CHAPTER 5
DEVELOPMENT OF THE INTERNATIONAL INFORMATION
EXCHANGE AND DOMESTIC IMPLEMENTATION 87
ERIC FORT, PAUL HONDIUS & JAN NEUGEBAUER
CHAPTER 6
2011: THE YEAR OF IMPLEMENTATION OF THE STANDARDS? 119
PHILIPPE MALHERBE & MARJOLEIN BEYNSBERGER
PART III
COUNTRY SURVEYS: IMPLEMENTATION IN FRANCE, GERMANY
AND SWITZERLAND 151
CHAPTER 7
EXCHANGE OF INFORMATION: THE FRENCH PERSPECTIVE 153
FRANCK LE MENTEC
CHAPTER 8
EXCHANGE OF INFORMATION: THE GERMAN PERSPECTIVE 163
ERNST CZAKERT
CHAPTER 9
EXCHANGE OF INFORMATION: THE SWISS PERSPECTIVE 169
MARTIN HESS
SUMMARY OF CONTENTS
PART IV
TAXPAYER S RIGHTS 175
CHAPTER 10
DATA PROTECTION AS A FUNDAMENTAL RIGHT 177
ALEXANDER RUST
CHAPTER 11
THE EXCHANGE OF INFORMATION PROCEDURE ACCORDING TO DOUBLE
TAX CONVENTIONS: THE SWISS APPROACH OR HOW TAXPAYER
RIGHTS ARE PROTECTED UNDER SWISS PROCEDURAL RULES 197
OLIVER UNTERSANDER
CHAPTER 12
LEGAL PROTECTION AGAINST THE TRANSFER
OF INFORMATION (LUXEMBOURG) 221
JEAN-PIERRE WINANDY
INDEX 241
XI
|
| any_adam_object | 1 |
| author2 | Rust, Alexander 1973- |
| author2_role | edt |
| author2_variant | a r ar |
| author_GND | (DE-588)133882233 |
| author_facet | Rust, Alexander 1973- |
| building | Verbundindex |
| bvnumber | BV040305386 |
| classification_rvk | QL 415 |
| ctrlnum | (OCoLC)918191533 (DE-599)BVBBV040305386 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01926nam a2200445 cb4500</leader><controlfield tag="001">BV040305386</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20161031 </controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">120711s2012 xx |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">24303221</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789041139955</subfield><subfield code="9">978-90-411-3995-5</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9041139958</subfield><subfield code="9">90-411-3995-8</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)918191533</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040305386</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-188</subfield><subfield code="a">DE-19</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 415</subfield><subfield code="0">(DE-625)141716:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Exchange of information and bank secrecy</subfield><subfield code="c">ed. by Alexander Rust ...</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Alphen aan den Rijn</subfield><subfield code="b">Kluwer Law International</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXI, 249 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">International tax conferences of the University of Luxembourg</subfield><subfield code="v">2</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Informationsaustausch</subfield><subfield code="0">(DE-588)4131113-9</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuerhinterziehung</subfield><subfield code="0">(DE-588)4057439-8</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bankgeheimnis</subfield><subfield code="0">(DE-588)4004458-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Grenzüberschreitende Kooperation</subfield><subfield code="0">(DE-588)4194363-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Bankgeheimnis</subfield><subfield code="0">(DE-588)4004458-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuerhinterziehung</subfield><subfield code="0">(DE-588)4057439-8</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Grenzüberschreitende Kooperation</subfield><subfield code="0">(DE-588)4194363-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Informationsaustausch</subfield><subfield code="0">(DE-588)4131113-9</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-188</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Rust, Alexander</subfield><subfield code="d">1973-</subfield><subfield code="0">(DE-588)133882233</subfield><subfield code="4">edt</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">International tax conferences of the University of Luxembourg</subfield><subfield code="v">2</subfield><subfield code="w">(DE-604)BV039947175</subfield><subfield code="9">2</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">SWB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025160323</subfield></datafield></record></collection> |
| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV040305386 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T16:12:05Z |
| institution | BVB |
| isbn | 9789041139955 9041139958 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025160323 |
| oclc_num | 918191533 |
| open_access_boolean | |
| owner | DE-188 DE-19 DE-BY-UBM |
| owner_facet | DE-188 DE-19 DE-BY-UBM |
| physical | XXI, 249 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Kluwer Law International |
| record_format | marc |
| series | International tax conferences of the University of Luxembourg |
| series2 | International tax conferences of the University of Luxembourg |
| spellingShingle | Exchange of information and bank secrecy International tax conferences of the University of Luxembourg Informationsaustausch (DE-588)4131113-9 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Bankgeheimnis (DE-588)4004458-0 gnd Grenzüberschreitende Kooperation (DE-588)4194363-6 gnd |
| subject_GND | (DE-588)4131113-9 (DE-588)4057439-8 (DE-588)4004458-0 (DE-588)4194363-6 (DE-588)4143413-4 |
| title | Exchange of information and bank secrecy |
| title_auth | Exchange of information and bank secrecy |
| title_exact_search | Exchange of information and bank secrecy |
| title_full | Exchange of information and bank secrecy ed. by Alexander Rust ... |
| title_fullStr | Exchange of information and bank secrecy ed. by Alexander Rust ... |
| title_full_unstemmed | Exchange of information and bank secrecy ed. by Alexander Rust ... |
| title_short | Exchange of information and bank secrecy |
| title_sort | exchange of information and bank secrecy |
| topic | Informationsaustausch (DE-588)4131113-9 gnd Steuerhinterziehung (DE-588)4057439-8 gnd Bankgeheimnis (DE-588)4004458-0 gnd Grenzüberschreitende Kooperation (DE-588)4194363-6 gnd |
| topic_facet | Informationsaustausch Steuerhinterziehung Bankgeheimnis Grenzüberschreitende Kooperation Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025160323&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV039947175 |
| work_keys_str_mv | AT rustalexander exchangeofinformationandbanksecrecy |