TY  - BOOK
AU  - Rust,Alexander
AU  - Fort,Eric
TI  - Exchange of information and bank secrecy
T2  - International tax conferences of the University of Luxembourg
SN  - 9789041139955 (acid-free paper)
PY  - 2012///
CY  - Alphen aan den Rijn, The Netherlands
PB  - Kluwer Law International
KW  - Banks and banking
KW  - Luxembourg
KW  - Congresses
KW  - Banking law
KW  - Confidential communications
KW  - Taxation
KW  - Law and legislation
N1  - Includes bibliographical references and index; Information exchange in tax matters : Luxembourg's new tax policy; Alain Steichen --; European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law; Stefan Braum and Valentina Covolo --; Savings taxation and banking secrecy; Jens Schroder --; The mutual assistance directives; Klaus-Dieter Druen --; Development of the international information exchange and domestic implementation; Eric Fort, Paul Hondius, and Jan Neugebauer --; 2011 : the Year of implementation of the standards?; Philippe Malherbe and Marjolein Beynsberger --; Exchange of information : the French perspective; Franck Le Mentec --; Exchange of information : the German perspective; Ernst Czakert --; Exchange of information : the Swiss perspective; Martin Hess --; Data protection as a fundamental right; Alexander Rust --; The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules; Oliver Untersander --; Legal protection against the transfer of information (Luxembourg); Jean-Pierre Winandy
UR  - http://www.loc.gov/catdir/toc/fy13pdf01/2012471339.html
ER  -