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dc.contributor.author
Tsianopoulou, Anastasia
en
dc.date.accessioned
2016-05-19T06:43:35Z
dc.date.available
2016-05-20T00:00:22Z
dc.date.issued
2016-05-19
dc.identifier.uri
https://repository.ihu.edu.gr//xmlui/handle/11544/14545
dc.rights
Default License
dc.subject
Tax haven
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dc.subject
OECD
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dc.subject
Common Reporting Standard
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dc.subject
European Union
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dc.subject
Exchange of financial information
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dc.title
Tax Havens and the Exchange of Financial Information
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heal.type
masterThesis
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heal.keywordURI.LCSH
Tax administration and procedure--International cooperation
heal.keywordURI.LCSH
Tax havens
heal.keywordURI.LCSH
Tax administration and procedure--Europe--International cooperation
heal.keywordURI.LCSH
OECD countries
heal.language
en
el
heal.access
free
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heal.license
http://creativecommons.org/licenses/by-nc/4.0
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heal.references
Council Directive 77/799/EEC of 19 December 1977 on mutual assistance by Member States in the field of direct taxation and taxation of insurance premiums, OJ L 336, 27.12.1977 2. Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data, OJ L 281, 23.11.1995 3. Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payme nts, OJ L 157, 26.6.2003 4. Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States, OJ L 007, 13.1.2004 5. Council Di rective 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC, OJ L 64, 11.3.2011 6. Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income i n the form of interest payments, OJ L 111, 15.4.2014 7. Council Directive 2014/107/EU of 9 December 2014 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, OJ L 359, 16.12.2014 8. Directive EU 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Counc il, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC, OJ L 141, 5.6.2015 - 30 - Conventions, legislation and documents 9. Communication from the Commission to the Council (1989) Tax measures to be adopted by the Community in connection with the liberalization of capital movements. COM 89/60 10. Communication from the Commission to the European Parliament and the Council (2012) An Action Plan to strengthen the fight against tax fraud and tax evasion. COM 722 final 11. Conclusions of the ECOFIN Council meeting concerning taxation policy (1997), OJ 98/C 2/01 12. Council of the European Union (2015) Legislative Acts and other Instruments, 8297/15 13. European Commission (2015) COM 136 final, Communication from the C ommission to the European Parliament and the Council on tax transparency to fight tax evasion and avoidance 14. European Commission (2015) COM 394 final, Proposal for a Council Decision on the signing, on behalf of the European Union, of the Amending Protocol to the Agreement between the European Community and the Principality of Liechtenstein providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments 15. Financial Action Task Force ( FATF ) (2012) International Standards on Combating Money Laundering and the Financing of Terrorism and Proliferation. Updated October 2015, FATF, Paris, France 16. Feuille fédérale (1934) No. 6 du 9 février, FF 1934/172, Message du Conseil fédéral à l'As semblée fédérale concernant le projet de loi fédérale sur les banques et les caisses d'épargne, du 2 février 1934 17. Global Forum on transparency and exchange of Information for tax purposes (2014); Automatic Exchange of Information: A Roadmap for Developing Country Participation ; Final Report to the G20 Development Working Group, 5 August 2014 18. Loi fédérale sur les banques et les caisses d’épargne (Loi sur les banques, LB) 1 du 8 novembre 1934 (Etat le 1er juillet 2015), - 31 - 19. Organization for Economic Co - operation and Development ( OECD ) (1998) Harmful Tax Competition: An Emerging Global Issue . OECD Publishing, Paris, France 20. Organization for Economic Co - operation and Development ( OECD ) (2012 ) Keeping It Safe: The OECD Guide on the Protection of Confidentiality of In formation Exchanged for Tax Purposes . OECD Publishing, Paris, France 21. Organization for Economic Co - operation and Development ( OECD ) (2014) Standard for Automatic Exchange of Financial Account Information in Tax Matters . OECD Publishing, Paris, France 22. Organi zation for Economic Co - operation and Development ( OECD ) (2015) The CRS Implementation Handbook . OECD Publishing, Paris, France 23. Organization for Economic Co - operation and Development ( OECD ) (2015) Signatories of the Multilateral Competent Authority Agreemen t and intended first Information exchange date Status, as of 27 January 2016, available at: http://www.oecd.org/ctp/exchange - of - tax - information/MCAA - Signatories.pdf 24. P roposal for a Council Directive repealing Council Directive 2003/48/EC (2015) COM 129 final Case law 25. Case C - 420/98, W.N. v Staatssecretaris van Financiën (2000) Judgement, ECLI:EU:C:2000:209 26. Case C - 153/00, Criminal proceedings against Paul der Weduwe (20 02) Judgement, ECLI:EU:C:2002:735 27. Case C - 276/12, Jiří Sabou v Finanční ředitelství pro hlavní město Prahu (2013) Judgment, ECLI:EU:C:2013:678 28. Case C - 580/13, Coty Germany GmbH v Stadtsparkasse Magdeburg (2015) Judgement, ECLI:EU:C:2015:485 29. Norwich Pharmacal Co v Customs and Excise Commissioners, House of Lords (1974) AC 133 30. Tournier v National Provincial and Union Bank of England, UK Court of Appeal (1924) 1 K.B. 461 - 32 - Books 31. Adamoli, S. (2002) The protection of the EU financial system from the exploitation of financial centers and offshore jurisdictions b y organized crime. In Upperworld and Underworld in Cross - border Crime , Van Duyne, P. C., Von Lampe, K., and Passas, N. (Eds.), Wolf Legal Publishers (WLP), Nijmegen, The Netherlands 32. Arnold, B. and McIntyre, J. (2002) International Tax Primer . 2 nd edition, Kluwer Law International, The Hague, The Netherlands 33. Barber, H. (2007) Tax havens today. The benefits and pitfalls of banking and investing offshore . John Wiley and Sons Inc., Hoboken, NJ, USA 34. Belle Antoine, R.M. (2013) Offshore Financial Law, Trusts and r elated tax issues. 2 nd edition, Oxford University Press, Oxford, UK 35. Cerioni, L., (2015) The European Union and Direct Taxation: A Solution for a Difficult Relationship. Routledge, New York, NY, USA 36. Ellinger, E.P., Lomnicka, E. and Hare, C.V.M. (2011) Elli nger's Modern Banking Law . 5 th edition, Oxford University Press, NY, USA 37. O'Donovan, J. (2005) Lender liability . Sweet & Maxwell, London, UK 38. Palan, R., Murphy, R., and Chavagneux, C. (2010) Tax Havens: How Globalization really works . Cornell University Pres s, Ithaca, NY, USA 39. Young, M.A. (2013) Banking Secrecy and Offshore Financial Centers: Money laundering and offshore banking . Routledge, Abingdon, UK Articles 40. Ausness, R. (2010) The Role of Trust Protectors in American Trust Law. Real Property, Trust an d Estate Law Journal , 45 (2) 41. Bean, B. and Wright, A. (2015) The U.S. Foreign Account Tax Compliance Act: American Legal Imperialism? ILSA Journal of International and Comparative Law , 21 (2) 42. Chaikin, D. (2011) Adapting the Qualifications to the Banker’s Co mmon Law Duty of Confidentiality to Fight Transnational Crime. Sydney Law Review , 33 (2) 43. Dharmapala, D. and Hines, J. (2009) Which countries become tax havens? Journal of Public Economics , 93 - 33 - 44. Guex, S. (2000) The Origins of the Swiss Banking Secrecy Law and Its Repercussions for Swiss Federal Policy. The Business History Review , 74 (2) 45. Jimenez, A.M. (2006) Loopholes in the EU Savings Tax Directive. Bulletin for International Taxation, IBFDP , 20 (12) 46. Johannesen, N. and Zucman, G. (2014) The End of Bank Secrec y? An Evaluation of the G20 Tax Haven Crackdown. American Economic Journal: Economic Policy , 6 (1) 47. Knobel, A. and Meinzer, M. (2014) "The end of bank secrecy”? Bridging the gap to effective automatic information exchange, An Evaluation of OECD’s Common Rep orting Standard (CRS) and its alternatives. Preliminary Report, Tax Justice Network 48. Langbein, J. (1995) The Contractarian Basis of the Law of Trusts. The Yale Law Journal , 105 (625) 49. Prebble, Z. and Prebble, J. (2010) The morality of tax avoidance. Creighto n Law Review , 43 (3) 50. Schjelderup, G. (2015) Secrecy Jurisdictions. International Tax Public and Finance 51. Somare, M. and Wöhrer, V. (2015) Automatic Exchange of Financial Information under the Directive on Administrative Cooperation in the Light of the Globa l Movement towards Transparency. Kluwer Law International, Intertax , 43 (12) 52. Stokes, R. (2011) The Genesis of Banking Confidentiality. The Journal of Legal History , 32 (3) 53. Szarmach, L. (2010) Piercing the Veil of Bank Secrecy? Assessing the United States’ Settlement in the UBS Case. Cornell International Law Journal , 43 (2) 54. Zucman, G. (2014) Taxing across Borders: Tracking Personal Wealth and Corporate Profits. Journal of Economic Perspectives , Fall, 28 (4)
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heal.recordProvider
School of Economics, Business Administration and Legal Studies, LLM in Transnational and European Commercial Law, Mediation, Arbitration and Energy Law
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heal.publicationDate
2016-02-10
heal.abstract
This dissertation was written as part of the LLM in Transnational and European Commercial Law, Medi ation, Arbitration and Energy Law at the International Hellenic University. The purpose of this research is firstly to provide a presentation of tax havens and their characteristics. Only afterwards, it is possible to present the core documents for the ex change of financial information, lifting the banking secrecy among different countries. Indeed, from the side of the Organization for Economic Co - operation and Development, the Model Competent Authority Agreement and the Common Reporting Standard constitut e the model law presented so as to promote tax transparency worldwide. From the other side, the European Union adopted relevant Directives aiming to enhance the capacity of the Member States to assess taxes properly. Until recently, all these efforts are n ot causing the end of tax evasion, but they constitute a big step forward. I would like to thank my supervisor, Prof. Georgios Matsos, for the encouragement and advice he has provided during the whole procedure. I would like to express my gratitude to him , as he helped me with his patient guidance, reading my text all the time, responding to my questions and providing substantial suggestions. I feel honored to be supervised by a Professor with this kind of expertise and I am indebted to him for his help
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heal.tableOfContents
ABSTRACT ................................ ................................ ................................ ...... III PREFACE ................................ ................................ ................................ ........... I CONTENTS ................................ ................................ ................................ ...... III I. INTRODUCTION ................................ ................................ .......................... 1 II. TAX HAVENS AND BANKI NG SECRECY ................................ .................. 3 A. T AX HAVEN ; A DEFINITION ATTEMPT ................................ .......................... 4 B. T HE MAIN ATTRIBUTES ................................ ................................ ............. 6 C. C ASE L AW AGAINST BANKING S ECRECY ................................ ..................... 8 III. THE OECD MODEL RULES FOR THE EXCHANGE OF FINANCIAL INFORMATION ................................ ................................ ................................ 11 A. I NTRODUCTION ................................ ................................ ...................... 11 B. T HE M ODEL C OMPETENT A UTHORITY A GREEMENT ................................ .. 12 C. T HE C OMMON R EPORTING S TANDARD (CRS) ................................ ......... 13 i. An overview of the core provisions ................................ .......... 13 ii. The application of CRS; a new world regime? ......................... 16 IV. THE EU DIRECTIVES FOR THE EXCHANGE OF FINANCIAL INFORMATION ................................ ................................ ................................ 19 A. T HE S AVINGS D IRECTIVE AND THE D IRECTIVE ON A DMINISTRATIVE C OOPERATION , AS RECENTLY AMENDED ................................ .......................... 19 i. The Savings Directive ................................ .............................. 19 ii. The Directive on Administrative Cooperation ........................... 21 B. T HE CRS IN THE LIGHT OF THE D IR ECTIVE ON A DMINISTRATIVE C OOPERATION ................................ ................................ .............................. 25 V. CONCLUSIONS ................................ ................................ ......................... 27 VI. BIBLIOGRAPHY ................................ ................................ ........................ 29
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heal.advisorName
Prof. Dr. Kaissis, Athanassios
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heal.committeeMemberName
Prof. Dr. Kaissis, Athanassios
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heal.committeeMemberName
Dr Matsos, Georgios
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heal.committeeMemberName
Dr Papadopoulos, Thomas
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heal.academicPublisher
IHU
en
heal.academicPublisherID
ihu
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heal.numberOfPages
38
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