Uploaded August 2023 | Updated September 2026, 2 weeks ago
BOOK REVIEW
INTERNATIONAL EXCHANGE OF INFORMATION IN TAX MATTERS
Towards Global Transparency
Third Edition
By Professor Xavier Oberson
ISBN: 978 1 80088 490 8 (cased)
978 1 80088 491 5 (eBook)
EDWARD ELGAR PUBLISHING
Elgar Tax Law and Practice
e-elgar.com
elgaronline.com
AN INSIGHTFUL AND INFORMATION-RICH EXAMINATION OF KEY ISSUES IN GLOBAL TAXATION -- NOW IN A NEW THIRD EDITION
An appreciation by Elizabeth Robson Taylor MA of Richmond Green Chambers and Phillip Taylor MBE, Head of Chambers, Reviews Editor, “The Barrister”, and Mediator
_________________________________________________
In a global economy fuelled by the ubiquity of the Internet, exchange of information on tax matters -- especially between professionals globally -- has predictably become the norm.
A complex and diverse area of expertise? Well, yes. All the more reason therefore, that this authoritative text from Edward Elgar. Publishing has become acknowledged internationally as the standard work on this often-complicated subject. Small wonder then, that this publication has now come out in a third edition, thoroughly and extensively revised.
Author Xavier Oberson -- Professor of Law at the University of Geneva, has become well known for his almost panoramic -- and at the same time detailed -- viewpoint on this increasingly important aspect of taxation. ‘The power to levy taxes is one of the key features of the sovereignty of States,’ is his introductory comment, adding that ‘...modern states, (have) tended to move towards more global systems of taxation, notably on worldwide income tax.’
Elaborating on this argument, Prof. Oberson also points out that ‘parallel to this development, globalization led to an effort to develop instruments to combat international tax frauds and evasion.’ There is of course, much more that emerges from these issues -- hence the value of the insights and information on this diverse topic elucidated in this book.
Certainly, the book offers an historical perspective on, for example, technological developments and issues of public policy in this area of law -- together with the latest developments in what is described as ‘increased global transparency in tax matters’, including new rules of information exchange and the use of digital platforms for reporting.
Also note the chapter on crypto-assets and crypto-currencies, which tells you all you need -- or may have needed -- to know about these and related matters, including the widespread disquiet concerning their legality. The recent ‘crypto-crash’ early in 2023 in which billions were lost could not have been too surprising to those in the know.
Straightforward to navigate, the book provides a useful guide to further research. Note the detailed table of contents and the extensive fourteen-page bibliography which contains lists of reference books and articles, as well as official documents and reports. Additional research references also appear in the twenty-five-page index. Note too, the tables of cases and of legislation plus the extensive footnoting and numbered paragraphs throughout.
It is certainly fair to say that lawyers, especially tax specialists -- as well as financial professionals. -- will find this book invaluable.
The date of publication of this hardback edition is cited as at 17th March 2023.
BOOK REVIEW
INTERNATIONAL EXCHANGE OF INFORMATION IN TAX MATTERS
Towards Global Transparency
Third Edition
By Professor Xavier Oberson
ISBN: 978 1 80088 490 8 (cased)
978 1 80088 491 5 (eBook)
EDWARD ELGAR PUBLISHING
Elgar Tax Law and Practice
e-elgar.com
elgaronline.com
AN INSIGHTFUL AND INFORMATION-RICH EXAMINATION OF KEY ISSUES IN GLOBAL TAXATION -- NOW IN A NEW THIRD EDITION
An appreciation by Elizabeth Robson Taylor MA of Richmond Green Chambers and Phillip Taylor MBE, Head of Chambers, Reviews Editor, “The Barrister”, and Mediator
_________________________________________________
In a global economy fuelled by the ubiquity of the Internet, exchange of information on tax matters -- especially between professionals globally -- has predictably become the norm.
A complex and diverse area of expertise? Well, yes. All the more reason therefore, that this authoritative text from Edward Elgar. Publishing has become acknowledged internationally as the standard work on this often-complicated subject. Small wonder then, that this publication has now come out in a third edition, thoroughly and extensively revised.
Author Xavier Oberson -- Professor of Law at the University of Geneva, has become well known for his almost panoramic -- and at the same time detailed -- viewpoint on this increasingly important aspect of taxation. ‘The power to levy taxes is one of the key features of the sovereignty of States,’ is his introductory comment, adding that ‘...modern states, (have) tended to move towards more global systems of taxation, notably on worldwide income tax.’
Elaborating on this argument, Prof. Oberson also points out that ‘parallel to this development, globalization led to an effort to develop instruments to combat international tax frauds and evasion.’ There is of course, much more that emerges from these issues -- hence the value of the insights and information on this diverse topic elucidated in this book.
Certainly, the book offers an historical perspective on, for example, technological developments and issues of public policy in this area of law -- together with the latest developments in what is described as ‘increased global transparency in tax matters’, including new rules of information exchange and the use of digital platforms for reporting.
Also note the chapter on crypto-assets and crypto-currencies, which tells you all you need -- or may have needed -- to know about these and related matters, including the widespread disquiet concerning their legality. The recent ‘crypto-crash’ early in 2023 in which billions were lost could not have been too surprising to those in the know.
Straightforward to navigate, the book provides a useful guide to further research. Note the detailed table of contents and the extensive fourteen-page bibliography which contains lists of reference books and articles, as well as official documents and reports. Additional research references also appear in the twenty-five-page index. Note too, the tables of cases and of legislation plus the extensive footnoting and numbered paragraphs throughout.
It is certainly fair to say that lawyers, especially tax specialists -- as well as financial professionals. -- will find this book invaluable.
The date of publication of this hardback edition is cited as at 17th March 2023.
