Your email address will be used for Wildy’s marketing materials only. We will never give your email address to any third party. You may opt out at any time by following the unsubscribe link included in every email.
Special Discounts for Newly Called & Students
Browse Secondhand Online
Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual credit cards will not be charged until the order is processed and ready to despatch.
Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.
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. Among the specific rules and provisions discussed are the following: