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The Resource Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018

Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018

Label
Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018
Title
Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018
Contributor
Subject
Language
eng
Summary
This book deals with the challenges of tax transparency. It presents the collective work conducted under the auspices of the European Association of Tax Law Professors (EATLP) in connection with the 2018 Congress held in Zürich. Parts I to IV of the book present the general report on tax transparency, with a focus on four major aspects: (i) the notion and concept of tax transparency; (ii) instruments of transparency towards the tax administration; (iii) transparency and publicity; and (iv) limitations to transparency and protection of the taxpayer. Several topical reports relating to these issues are also presented. Part V of the book describes the national practices followed by 28 EU and non-EU jurisdictions and presents the most interesting questions raised on tax transparency in the contemporary tax world
Geographic coverage
  • European Union
  • Europe
  • International
  • Africa
  • Asia
  • North America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Başaran Yavaşlar, F
  • Hey, J
Series statement
EATLP international tax series
Series volume
vol. 17
http://library.link/vocab/subjectName
  • tax transparency
  • tax authorities
  • tax secrecy
  • taxpayer rights
  • human rights
  • exchange of information
  • reporting requirements
  • blacklist
  • assessment
  • self-assessment
  • automation
  • constitutional law
Label
Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018
Instantiates
Publication
Contents
  • Chapter 1: The notion and concept of tax transparency
  • Hey, J.
  • ; p. 3-15
  • Chapter 2: Purpose and problems of tax transparency : the legal perspective
  • Seer, R.
  • ; p. 17-38
  • Chapter 3: Instruments of transparency towards the tax administration
  • Başaran Yavaşlar, F.
  • ; p. 41-65
  • Chapter 4: Third parties as supplementary sources of tax transparency
  • Ehrke-Rabel, T.
  • ; p. 67-95
  • Chapter 5: Cutting-edge techniques to collect information from taxpayers
  • Stevens, S.A.
  • ; p. 97-156
  • Chapter 6: Tax whsitle-blowers - an emerging status?
  • Steichen, A.
  • ; p. 157-190
  • Chapter 7: Transparency and publicity
  • Hey, J.
  • ; p. 193-210
  • Chapter 8: The timing of tax transparency
  • Blank, J.D.
  • ; p. 211-254
  • Chapter 9: Transparency naming and shaming : are the blacklists an effective tool?
  • Masciandaro, D.
  • ; p. 255-264
  • Chapter 10: Swedish experience of publicity
  • Kristoffersson, E.
  • ; p. 265-272
  • Chapter 11: Limitations of transparency and protection of the taxpayer
  • Başaran Yavaşlar, F.
  • ; p. 275-301
  • Chapter 12: The right to privacy : scope and boundaries of interference /rCavelti, L.U.
  • Hongler, P.
  • ; p. 303-319
  • Chapter 13: Tax secrecy : between legal and normative arguments
  • Hongler, P.
  • ; p. 321-335
  • Chapter 14: Procedural and judicial protection
  • De Raedt, S.
  • ; p. 337-361
  • Chapter 15: Questionnaire for the national reports
  • ; p. 365-370
  • Chapter 16: Austria
  • Ehrke-Rabel, T.
  • Schwarzenbacher, C.
  • ; p. 371-400
  • Chapter 17: Belgium
  • De Raedt, S.
  • Lachapelle, A.
  • ; p. 401-429
  • Chapter 18: Croatia
  • Žunić-Kovačević, N.
  • Gadžo, S.
  • ; p. 431-452
  • Chapter 19: Czech Republic
  • Radvan, M.
  • Liska, M.
  • ; p. 453-471
  • Chapter 20: Denmark
  • Tell, M.
  • ; p. 473-489
  • Chapter 21: Finland
  • Äimä, K.
  • ; p. 491-509
  • Chapter 22: France
  • Stankiewicz, L.
  • ; p. 511-548
  • Chapter 23: Germany
  • Seer, R.
  • Unger, S.
  • Sediqi, E.
  • Wagner, P.
  • ; p. 549-573
  • Chapter 24: Greece
  • Theocharopoulou, E.L.
  • ; p. 575-595
  • Chapter 25: Hungary
  • Simon, I.
  • ; p. 597-632
  • Chapter 26: Ireland
  • Doyle, G.
  • ; p. 633-647
  • Chapter 27: Italy
  • Selicato, P.
  • ; p. 649-681
  • Chapter 28: Japan
  • Matsubara, Y.
  • ; p. 683-711
  • Chapter 29: Luxembourg
  • Chaouche, F.
  • Pantazatou, K.
  • ; p. 713-752
  • Chapter 30: The Netherlands
  • Poelmann, E.
  • ; p. 753-769
  • Chapter 31: Poland
  • Kukulski, Z.
  • Sęk, M.
  • ; p. 771-800
  • Chapter 32: Portugal
  • Tavares, D. Pessoa
  • Santos, J.P.
  • ; p. 801-828
  • Chapter 33: Romania
  • Bufan, R.
  • Buliga, M.
  • ; p. 829-853
  • Chapter 34: Russia
  • Kilinkarova, E.
  • Savitsky, A.
  • Pustovalov, E.
  • ; p. 855-879
  • Chapter 35: Serbia
  • Kostíć, S.V.
  • ; p. 881-901
  • Chapter 36: Spain
  • Moreno González, S.
  • Serrat Romaní, M.
  • ; p. 903-938
  • Chapter 37: South Africa
  • West, C.
  • Roeleveld, J.
  • ; p. 939-954
  • Chapter 38: Sweden
  • Höglund, M.
  • ; p. 955-974
  • Chapter 39: Switzerland
  • Cavelti, L.U.
  • ; p. 975-999
  • Chapter 40: Turkey
  • Başaran Yavaşlar, F.
  • Canyaş, O.
  • ; p. 1001-1028
  • Chapter 41: Ukraine
  • Getmantsev, D.
  • ; p. 1029-1051
  • Chapter 42: United Kingdom
  • Daly, S.
  • ; p. 1053-1080
  • Chapter 43: United States
  • Kaye, T.A.
  • ; p. 1081-1110
Extent
lvi, 1124 p.
Isbn
9789087225438
Isbn Type
(print)
Label
Tax transparency : EATLP Annual Congress Zürich 7-9 June 2018
Publication
Contents
  • Chapter 1: The notion and concept of tax transparency
  • Hey, J.
  • ; p. 3-15
  • Chapter 2: Purpose and problems of tax transparency : the legal perspective
  • Seer, R.
  • ; p. 17-38
  • Chapter 3: Instruments of transparency towards the tax administration
  • Başaran Yavaşlar, F.
  • ; p. 41-65
  • Chapter 4: Third parties as supplementary sources of tax transparency
  • Ehrke-Rabel, T.
  • ; p. 67-95
  • Chapter 5: Cutting-edge techniques to collect information from taxpayers
  • Stevens, S.A.
  • ; p. 97-156
  • Chapter 6: Tax whsitle-blowers - an emerging status?
  • Steichen, A.
  • ; p. 157-190
  • Chapter 7: Transparency and publicity
  • Hey, J.
  • ; p. 193-210
  • Chapter 8: The timing of tax transparency
  • Blank, J.D.
  • ; p. 211-254
  • Chapter 9: Transparency naming and shaming : are the blacklists an effective tool?
  • Masciandaro, D.
  • ; p. 255-264
  • Chapter 10: Swedish experience of publicity
  • Kristoffersson, E.
  • ; p. 265-272
  • Chapter 11: Limitations of transparency and protection of the taxpayer
  • Başaran Yavaşlar, F.
  • ; p. 275-301
  • Chapter 12: The right to privacy : scope and boundaries of interference /rCavelti, L.U.
  • Hongler, P.
  • ; p. 303-319
  • Chapter 13: Tax secrecy : between legal and normative arguments
  • Hongler, P.
  • ; p. 321-335
  • Chapter 14: Procedural and judicial protection
  • De Raedt, S.
  • ; p. 337-361
  • Chapter 15: Questionnaire for the national reports
  • ; p. 365-370
  • Chapter 16: Austria
  • Ehrke-Rabel, T.
  • Schwarzenbacher, C.
  • ; p. 371-400
  • Chapter 17: Belgium
  • De Raedt, S.
  • Lachapelle, A.
  • ; p. 401-429
  • Chapter 18: Croatia
  • Žunić-Kovačević, N.
  • Gadžo, S.
  • ; p. 431-452
  • Chapter 19: Czech Republic
  • Radvan, M.
  • Liska, M.
  • ; p. 453-471
  • Chapter 20: Denmark
  • Tell, M.
  • ; p. 473-489
  • Chapter 21: Finland
  • Äimä, K.
  • ; p. 491-509
  • Chapter 22: France
  • Stankiewicz, L.
  • ; p. 511-548
  • Chapter 23: Germany
  • Seer, R.
  • Unger, S.
  • Sediqi, E.
  • Wagner, P.
  • ; p. 549-573
  • Chapter 24: Greece
  • Theocharopoulou, E.L.
  • ; p. 575-595
  • Chapter 25: Hungary
  • Simon, I.
  • ; p. 597-632
  • Chapter 26: Ireland
  • Doyle, G.
  • ; p. 633-647
  • Chapter 27: Italy
  • Selicato, P.
  • ; p. 649-681
  • Chapter 28: Japan
  • Matsubara, Y.
  • ; p. 683-711
  • Chapter 29: Luxembourg
  • Chaouche, F.
  • Pantazatou, K.
  • ; p. 713-752
  • Chapter 30: The Netherlands
  • Poelmann, E.
  • ; p. 753-769
  • Chapter 31: Poland
  • Kukulski, Z.
  • Sęk, M.
  • ; p. 771-800
  • Chapter 32: Portugal
  • Tavares, D. Pessoa
  • Santos, J.P.
  • ; p. 801-828
  • Chapter 33: Romania
  • Bufan, R.
  • Buliga, M.
  • ; p. 829-853
  • Chapter 34: Russia
  • Kilinkarova, E.
  • Savitsky, A.
  • Pustovalov, E.
  • ; p. 855-879
  • Chapter 35: Serbia
  • Kostíć, S.V.
  • ; p. 881-901
  • Chapter 36: Spain
  • Moreno González, S.
  • Serrat Romaní, M.
  • ; p. 903-938
  • Chapter 37: South Africa
  • West, C.
  • Roeleveld, J.
  • ; p. 939-954
  • Chapter 38: Sweden
  • Höglund, M.
  • ; p. 955-974
  • Chapter 39: Switzerland
  • Cavelti, L.U.
  • ; p. 975-999
  • Chapter 40: Turkey
  • Başaran Yavaşlar, F.
  • Canyaş, O.
  • ; p. 1001-1028
  • Chapter 41: Ukraine
  • Getmantsev, D.
  • ; p. 1029-1051
  • Chapter 42: United Kingdom
  • Daly, S.
  • ; p. 1053-1080
  • Chapter 43: United States
  • Kaye, T.A.
  • ; p. 1081-1110
Extent
lvi, 1124 p.
Isbn
9789087225438
Isbn Type
(print)

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