International Exchange of Information in Tax Matters (2nd ed.)

'The latest novelties in the area of tax information exchange and its historical development are comprehensively described in this book. The second edition now covers the impact of the OECD BEPS project on the exchange of tax information and identifies tensions between data protection regulations, such as the EU-GDPR, and increasing automatic exchange of information. Academics, practitioners and policy makers are well-advised to read this book.' - Michael Lang, Vienna University of Economics and