Anna Masutti and Filippo Tomasello
Edited by Fabiana Di Porto and Rupprecht Podszun
Chapter 5 focuses on administrative assistance in the collection of tax claims. While a specific provision of the OECD Model, Art. 27, introduces rules that contracting states may wish to implement in their treaties, this provision so far has not been as successful as Art. 26 of the same Model. Perhaps the movement of ratification of the Council of Europe/OECD multilateral convention on administrative assistance in tax matters, which entails a provision on assistance in the recovery of tax receipts (Art. 11), will contribute to the development of such type of assistance.
Chapter 12 focuses on the Common Reporting Standard (CRS), which has been published by the OECD on July 2014 and represents the global standard of due diligence for the automatic exchange of information of financial accounts. The various conditions of the CRS implementation, as well as the definition of the essentials actors, such as the reporting financial intermediaries, are described as well as some already emerging issues.
Edited by Christina Voigt and Zen Makuch
Christina Voigt and Zen Makuch
Across the globe, environmental protection is in need of strong governance arrangements: arrangements that comprise effective environmental laws and regulations, a functioning administration and an independent judiciary. Courts, often perceived as the third pillar of power alongside the legislative and executive functions of the State, have an important role to play in defending, upholding and (for judicial activists) creating an environmental rule of law. At the same time, many courts and their judges face significant challenges in doing so effectively. This volume looks at the possibilities and limitations that courts and judges encounter in protecting the environment. Norms that seek to protect the environment, and the common values it represents, are widely dispersed. We find them in thousands of domestic laws and regulations; we find them in international and regional treaties and unwritten customary laws. Sometimes we do not find them at all.
Chapter 8 concentrates on all the EU Directives in the area of exchange of information. It starts with the Directive of 1977 and follows with the savings Directive of 2004, which introduces one of the first systems of automatic exchange of information on interests from savings paid to an EU natural person resident in another EU State. It then goes on by analyzing the various changes of the Directive on Administrative Cooperation, introduced in 2011 and modified several times thereafter, in order to take into account in particular the development at the OECD level of the standard of automatic exchange of information. Finally, the recent works in the area of exchange of special tax schemes is also described.
Chapter 3 analyses the modalities of exchange of information upon request, as provided for under double taxation conventions, and notably under Art. 26 of the OECD Model. The conditions of application of this provision (material scope, personal scope, and taxes covered) are discussed as well as frequent issues, based particularly on recent case law (notably interpretation of the standard of foreseeable relevance, identification of the taxpayer, or group request). In addition, the competence and secrecy rules are described. Finally, this chapter focuses on the limits of this provision, especially the domestic limits, principle of reciprocity, trade or business secret, public policy and the impact of bank secrecy.