International Exchange of Information in Tax Matters: Towards Global Transparency 4th ed

This thoroughly revised fourth edition provides an authoritative overview of the instruments and models used to exchange information in tax matters on an international level. Addressing the latest developments in the movement towards increased global transparency, this updated version includes new rules of information exchanges and reporting on service providers as well as OECD Pillar Two.

New to this edition:

• Examines the impact of AI use on international exchange of information
• Includes new case law from the European Court of Justice on taxpayers’ rights
• Explores the recent rules of exchange of information introduced by the OECD and the EU
• Analyses the latest draft exchange of information, following reports by the OECD, the Financial Action Task Force and the EU

International Exchange of Information in Tax Matters is an invaluable reference for lawyers, tax specialists and professionals in banking and finance looking to gain insights into developments in digital platforms and crypto currencies. Students and academics in public international law, tax law and economics will appreciate the clear overview and find this an essential resource.