Exchange of information and bank secrecy / edited by Alexander Rust, Eric Fort.

Includes bibliographical references and index.

Information exchange in tax matters : Luxembourg's new tax policy / Alain Steichen -- European criminal law and the exchange of tax information : consequences for Luxembourg's bank secrecy law / Stefan Braum and Valentina Covolo -- Savings taxation and banking secrecy / Jens Schrod̈er -- The mutual assistance directives / Klaus-Dieter Druën -- Development of the international information exchange and domestic implementation / Eric Fort, Paul Hondius, and Jan Neugebauer -- 2011 : the Year of implementation of the standards? / Philippe Malherbe and Marjolein Beynsberger -- Exchange of information : the French perspective / Franck Le Mentec -- Exchange of information : the German perspective / Ernst Czakert -- Exchange of information : the Swiss perspective / Martin Hess -- Data protection as a fundamental right / Alexander Rust -- The exchange of information procedure according to double tax conventions : the Swiss approach or how taxpayer rights are protected under Swiss procedural rules / Oliver Untersander -- Legal protection against the transfer of information (Luxembourg) / Jean-Pierre Winandy.