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E-raamat: Exchange of Information and Bank Secrecy

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  • Formaat: 280 pages
  • Ilmumisaeg: 06-Jun-2012
  • Kirjastus: Kluwer Law International
  • Keel: eng
  • ISBN-13: 9789041150813
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Exchange of Information and Bank SecrecySuurem pilt
  • Formaat: 280 pages
  • Ilmumisaeg: 06-Jun-2012
  • Kirjastus: Kluwer Law International
  • Keel: eng
  • ISBN-13: 9789041150813
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The 12 chapters in this collection originally were presentations made during the second conference on international tax law held recently at the University of Luxembourg. In this volume, 13 contributors address issues regarding information exchange and bank secrecy. Topics include Luxembourg's new tax policy, consequences of Luxembourg's bank secrecy law, savings taxation and banking secrecy, mutual assistance directives, development of the international information exchange and domestic implementation, data protection as a fundamental right, and French, German, and Swiss perspectives on information exchange. Editors are Rust (European and international taxation, U. of Luxembourg) and Fort (tax law practitioner, Arendt & Medernach, Luxembourg). Aspen Publishers is now Wolters Kluwer Law & Business. Annotation ©2013 Book News, Inc., Portland, OR (booknews.com)
List of Editors
v
List of Contributors
vii
Acknowledgements xxiii
Introduction 1(6)
PART I GENERAL OVERVIEW AND RELATION BETWEEN TAX AND CRIMINAL PROCEEDINGS
7(50)
Chapter 1 Information Exchange in Tax Matters: Luxembourg's New Tax Policy
9(22)
Alain Steichen
1 What Once Was ...: The Old Rules
10(7)
1.1 Evolution of the Luxembourg Banking Secrecy Rules
10(1)
1.1.1 An Old Story
10(1)
1.1.2 Lifting of Banking Secrecy in Case of Money Laundering ...
11(1)
1.1.3 ... and in Presence of Criminal Tax Fraud
12(1)
1.1.4 European Convention on Mutual Assistance in Criminal Matters
13(1)
1.2 Luxembourg's Exchange of Information Practice up to the Bill
14(1)
1.2.1 International Provisions for Tax Information Exchange
14(1)
1.2.2 Reservation on Article 26 § 5 Model OECD Tax Convention
15(1)
1.2.3 Withholding Tax under the Savings Directive
16(1)
1.2.4 Peer Pressure and Threats from Various Countries and Organizations
16(1)
2 .... No Longer Is: The New Rules
17(12)
2.1 Key Features
17(1)
2.1.1 Cut-Off Date: 1 January 2011
17(1)
2.1.2 Taxes Covered
18(1)
2.1.3 Information upon Request Only ...
19(1)
2.1.4 .... for Now
20(1)
2.1.5 No Fishing Expeditions
21(1)
2.1.6 Subsidiarity Principle
22(1)
2.2 Some Specific Aspects
23(1)
2.2.1 Interaction with Luxembourg Banking Secrecy Rules for Luxembourg Residents
23(1)
2.2.2 No Information Exchange in Case of Stolen CD
24(2)
2.2.3 No Court Assistance for Stolen CD Data under International Public Law
26(2)
2.2.4 Procedural Aspects and Taxpayer Rights
28(1)
3 Conclusion
29(2)
Chapter 2 European Criminal Law and the Exchange of Tax Information: Consequences for Luxembourg's Bank Secrecy Law
31(26)
Stefan Braum
Valentina Covolo
1 The Significance of Bank Secrecy in the Sense of Luxembourg' Legislation
32(5)
1.1 A Broad Scope of Application
33(1)
1.1.1 Information Covered by Bank Secrecy
33(1)
1.1.2 The People Subject to the Obligation of Bank Secrecy
34(1)
1.1.3 The Territorial Scope of the Rule
35(1)
1.2 A Rigorous Limitation on Exceptions Lifting Bank Secrecy
35(1)
1.2.1 The Incompatibility of Prudent Surveillance and Tax Collection Purposes
36(1)
1.2.2 The Banker's Obligations as a Party to, or Witness in, a Judicial Proceeding
36(1)
2 The Extraterritorial Effect of Luxembourgish Bank Secrecy before Foreign Tax Authorities
37(7)
2.1 Maintaining Bank Secrecy under Classic Rules of Administrative Mutual Assistance
38(2)
2.2 Criminal Cooperation to Curtail Tax Fraud
40(4)
3 `La loi du 31 mars 2010': Opening the Way for the On-Demand Exchange of Information for Tax Purposes
44(9)
3.1 A New Twist on Bank Secrecy
45(2)
3.2 The Uncertain Limits of Information Exchange
47(3)
3.3 A New Image as a Cooperative Country at the Expense of the Right to Defend Oneself?
50(3)
4 Purchasing Information in Regard to the Admissibility of Evidence in Criminal Proceedings
53(4)
4.1 A Political Justification for Informal Practices
53(2)
4.2 Practices Derived from the Disregard of the Obligatory Force of Law
55(2)
PART II EU AND OECD DEVELOPMENTS
57(94)
Chapter 3 Savings Taxation and Banking Secrecy
59(18)
Jens Schroder
1 Introduction
59(3)
2 EU Legislation on Savings Taxation
62(6)
2.1 The EU Savings Directive 2003/48/EC
62(1)
2.2 Savings Taxation Agreements
63(1)
2.3 The Operation of the Directive 2003/48/EC
64(1)
2.4 Accompanying EU Tax Policy Instruments and Initiatives
65(1)
2.5 Agreements with Third Countries
66(1)
2.6 Implementation of the Council Conclusions of May 2008
67(1)
3 More Details about the Amending Proposal on Taxation of Savings
68(2)
3.1 Determining the Effective Beneficial Owner of Interest Payments
69(1)
3.2 Extending the Scope to Income Equivalent to Interest Payments
70(1)
4 Legislative Discussions and Issues at Stake
70(3)
4.1 Legislative Process
70(1)
4.2 Member States Bilateral Negotiations
71(1)
4.3 Ad-Hoc Report on the Correct and Effective Application of the EUSD
72(1)
5 FATCA
73(1)
6 Conclusion
74(3)
Chapter 4 The Mutual Assistance Directives
77(10)
Klaus-Dieter Druen
1 Introduction
77(2)
2 Mutual Assistance Directive
79(2)
2.1 Bank Secrecy as Reason for Refusal
79(1)
2.2 Bank Secrecy versus Commercial Secrets
80(1)
2.3 Forms of Information Exchange
80(1)
2.4 Organizational Structure
81(1)
3 Tax Recovery Directive
81(1)
3.1 Bank Secrecy
82(1)
3.2 Standard Forms for Requests of Assistance
82(1)
4 Analysis
82(1)
5 Outlook
83(4)
Chapter 5 Development of the International Information Exchange and Domestic Implementation
87(32)
Eric Fort
Paul Hondius
Jan Neugebauer
1 Introduction
87(1)
2 Historical Development of Information Exchange
88(11)
2.1 Exchange of Information from 1963 to 1998
88(1)
2.1.1 The Income and Capital Model Convention of 1963
88(1)
2.1.2 Developments after the Income and Capital Model Convention of 1963
89(1)
2.1.3 The OECD Model Convention of 1977
90(1)
2.1.4 The Convention on Mutual Administrative Assistance in Tax Matters
90(1)
2.1.5 Council Directive 77/799/EEC of 19 December 1977
90(1)
2.2 The OECD Report on Harmful Tax Competition
91(1)
2.3 Increasing Momentum after 1998
92(1)
2.3.1 Global Forum on Transparency and Exchange of Information for Tax Purposes
92(1)
2.3.2 OECD Model Convention of 2000
92(1)
2.3.3 Developments on the Level of the European Union
92(2)
2.3.4 Other Developments
94(1)
2.3.5 The OECD Model Convention of 2005
94(1)
2.3.6 OECD Manual on the Implementation of Exchange of Information Provisions for Tax Purposes
95(1)
2.4 The Progress after 2008
95(1)
2.4.1 G-20 Summit in London
95(1)
2.4.2 Global Forum
96(1)
2.4.3 Foreign Account Tax Compliance Act
97(1)
2.5 An Outlook
97(2)
3 The Exchange of Information Procedure According to the Luxembourg General Tax Law
99(10)
3.1 Background
99(1)
3.2 Fiscal Secrecy Rules Applicable to the Tax Administration
100(1)
3.3 Communication of Information in the Domestic Scenario
101(3)
3.4 Disclosure of Information to the Luxembourg Tax Authorities
104(2)
3.5 Form of the Information Request and Sanctions
106(1)
3.6 Legal Requirements for the Request
106(1)
3.7 Refusal Rights
106(1)
3.8 `Bank' Secrecy Rules
107(1)
3.9 Consequences
108(1)
4 The Exchange of Information Procedure under the Law of 31 March 2010
109(9)
4.1 Background
109(1)
4.2 Scope of Application of the 2010 Law
109(2)
4.3 Competencies
111(1)
4.4 Material Requirements of the Exchange of Information Request
111(2)
4.5 Summons to the Expected Holder of the Information
113(1)
4.5.1 Addressee of the Summons
113(1)
4.5.2 Motivation of the Summons
114(1)
4.6 Provision of the Requested Information by the Expected Holder
114(1)
4.7 Consequences of Non-Compliance with the Request for Information
115(1)
4.8 Appeals against the Request for Information and against the Fine
115(2)
4.9 Outlook
117(1)
5 Conclusion
118(1)
Chapter 6 2011: The Year of Implementation of the Standards?
119(32)
Philippe Malherbe
Marjolein Beynsberger
1 Introduction
119(3)
2 Towards an Exchange of Information: Landmarks
122(18)
2.1 Tax Havens and Global Forum
122(3)
2.2 The Internationally Agreed Tax Standard on Exchange of Information: What's in a Name?
125(1)
2.2.1 Merits
126(1)
2.3 The OECD Models Facilitating the Exchange of Information and their Implementation
127(1)
2.3.1 EOI--Basic Principles
127(1)
2.3.1.1 Foreseeable Relevance
127(2)
2.3.1.2 No Restrictions on EOI
129(3)
2.3.1.3 Taxpayer's Rights and Confidentiality
132(2)
2.3.2 Model Tax Information Exchange Agreement
134(1)
2.3.3 OECD Model Tax Convention
135(2)
2.3.4 The Joint Council of Europe and OECD Convention on Mutual Assistance in Tax Matters
137(2)
2.3.5 Has Progress been Made?
139(1)
3 Towards an Assessment of the Effective Exchange of Information: Peer Reviews
140(9)
3.1 Guiding Documents for the Peer Review Process
140(2)
3.2 The Mauritius Experience
142(7)
3.3 Evaluation of the Peer Review Mechanism
149(1)
4 Conclusion
149(2)
PART III COUNTRY SURVEYS: IMPLEMENTATION IN FRANCE, GERMANY AND SWITZERLAND
151(24)
Chapter 7 Exchange of Information: The French Perspective
153(10)
Franck Le Mentec
1 Exchange of Information: Recent Trends in the French Policy
153(4)
1.1 France's Current Policy
153(1)
1.2 Special Agreements
154(1)
1.3 Impact on Domestic Law
155(1)
1.4 Impact on Domestic Audit Procedure
156(1)
2 Taxpayer's Rights Issues
157(6)
2.1 The Access to the Information Exchanged Can Appear Too Limited
157(1)
2.2 Personal Data Protection Issue
158(2)
2.3 Compatibility of Exchange of Information Provisions with EC Law
160(1)
2.4 Compatibility of Exchange of Information Provisions with the European Convention on Human Rights
160(1)
2.5 Compatibility of Exchange of Information Provisions with the Constitution?
161(2)
Chapter 8 Exchange of Information: The German Perspective
163(6)
Ernst Czakert
1 The Global Forum Process
165(1)
2 The Interpretation of Article 26 OECD Model Tax Convention
165(3)
3 Conclusion
168(1)
Chapter 9 Exchange of Information: The Swiss Perspective
169(6)
Martin Hess
1 The New Swiss Tax Treaty Policy on Exchange of Information
169(3)
2 Meaning of the Term `Fishing Expedition'
172(1)
3 Specific Bilateral Tax Treaties
172(1)
4 Entry into Force of the New Information Exchange Obligation
173(1)
5 Information of the Taxpayer and Legal Remedies
173(2)
PART IV TAXPAYER'S RIGHTS
175(66)
Chapter 10 Data Protection as a Fundamental Right
177(20)
Alexander Rust
1 Right to Informational Self-Determination in Germany
177(3)
2 International Context: Data Protection in Tax Treaties
180(9)
2.1 Article 26 of the OECD-Model Convention
180(5)
2.2 Agreement on Exchange of Information on Tax Matters
185(2)
2.3 The Convention on Mutual Administrative Assistance in Tax Matters
187(1)
2.4 Data Protection in Specific Tax Treaties
188(1)
3 Data Protection at the Level of the European Union
189(6)
3.1 The Fundamental Right to the Protection of Personal Data
189(3)
3.2 Data Protection in the Savings Directive
192(1)
3.3 Data Protection in the Mutual Assistance for the Exchange of Information Directive Old Version
193(1)
3.4 Data Protection in the Mutual Assistance for the Exchange of Information Directive New Version
194(1)
4 Conclusion
195(2)
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(24)
Oliver Untersander
1 Introduction
197(2)
1.1 From Nonexistent Exchange of Information to Article 26 OECD-MC
197(1)
1.2 Protecting Taxpayers through Procedural Rights
198(1)
2 General Features of the Swiss Exchange of Information Procedure
199(5)
2.1 Domestic Law
199(1)
2.2 No Spontaneous Exchange and only on Request, No Automatic Exchange
200(1)
2.3 Taxpayer Rights
201(1)
2.4 Coercive Measures: Swiss Setting
202(2)
3 The Procedure in Detail
204(7)
3.1 Sample
204(1)
3.2 Receipt of Request: Pre-phase
205(1)
3.3 Information-Collection Phase
206(1)
3.4 Final Phase
207(1)
3.5 Judicial Review: Court Phase
208(1)
3.5.1 General Features of the Appeal
208(1)
3.5.2 Court Proceedings
209(1)
3.6 Internal Use of Information
210(1)
4 Summary
211(2)
5 Appendix I: Treaty Overview
213(1)
6 Appendix II: Ordinance on the Administrative Assistance According to Double Tax Conventions (OAA)
214(7)
Chapter 12 Legal Protection against the Transfer of Information (Luxembourg)
221(20)
Jean-Pierre Winandy
1 General Rules and Restriction on Exchange of Information
222(2)
1.1 General Rules on Exchange of Information based on Article 26 of the OECD Model Convention
222(1)
1.2 General Restrictions and Prohibition on Exchange of Information under Article 26 of the DTT
223(1)
2 Restrictions and Prohibition on Exchange of Information under Domestic Law
224(4)
2.1 Restrictions and Prohibition on Exchange of Information due to Tax Secrecy
224(1)
2.2 Restrictions and Prohibition on Exchange of Information for Protected Sectors
225(1)
2.2.1 Attorney-Client Privilege
225(2)
2.2.2 Bank Secrecy
227(1)
3 Impact on the Recent Evolution on Exchange of Information and Assistance
228(8)
3.1 Implication of Recent Evolutions on Exchange of Information in Administrative/Tax Matters
229(1)
3.1.1 Overview of the New Provisions
229(1)
3.1.1.1 Exchange of Information in Administrative Matters
229(1)
3.1.1.2 Exchange of Information in Criminal Matters
230(1)
3.1.2 Impact on Bank Secrecy
230(1)
3.1.2.1 Exchange of Information in Administrative Matters
230(2)
3.1.2.2 Exchange of Information in Criminal Matters
232(1)
3.1.3 Impact on Attorney-Client Privilege
232(1)
3.2 Protection of the Taxpayer under the Newly Introduced Rules
233(1)
3.2.1 Scope of the New Provisions
233(1)
3.2.1.1 Exchange of Information in Administrative Matters
233(1)
3.2.1.2 Exchange of Information in Criminal Matters
233(1)
3.2.2 Audit of the Request
234(1)
3.2.2.1 Exchange of Information in Administrative Matters
234(1)
3.2.2.2 Exchange of Information in Criminal Matters
235(1)
3.2.3 Procedure against the Disclosure of Information by the Holder of Information
235(1)
3.2.3.1 Exchange of Information in Administrative Matters
235(1)
3.2.3.2 Exchange of Information in Criminal Matters
235(1)
4 Legal Protection against Exchanged Information based on Fundamental Rights
236(5)
4.1 Protection against the Use of Information: Admissibility of Evidence
236(2)
4.2 Fundamental Rights that can be invoked against the Exchange of Information
238(1)
4.2.1 Right to Respect for Private Life
238(1)
4.2.2 Burden of Proof/Right to Remain Silent
238(3)
Index 241
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