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The Resource Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch

Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch

Label
Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch
Title
Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch
Creator
Subject
Language
eng
Summary
Business-related secret protection in international criminal proceedings: the question of modification of German law standards in international tax information exchange. The international mutual exchange of tax information between two or more countries is usually very time consuming. More dangerously, it could also be seen as a potential threat to corporate secrets. Needless to say, the protection of such data is important for the efficient functioning of highly developed economies. A simplification and therefore an amelioration of this tax-related exchange procedure could back up the US and UK as well as German economy; considerable costs should be avoided in this vein. Such benefit might be achieved if German officials were allowed to lower constitutional standards in practice. Thus, under current law, German fiscal authorities must not transfer any tax information to a foreign country if it is not (absolutely) certain whether the receiving country supplies a constitutional level of the rule of law which is at least comparable to German standards. Theoretically, in every single exchange act, tax officials have to balance the relevance of the requested tax information with the impact on fundamental rights of a company (e.g. "Informationelle Selbstbestimmung, Art. 2 Abs. 1 i.V.m. 1 Abs. 1 Grundgesetz") and the data security level within the foreign country's respective financial authority system. Nevertheless, German tax authorities presently fully answer almost every tax information request from abroad, while German officials do not have any opportunity to influence the use of data after the information has been transmitted to another country. As a more adequate legal justification for this in the time of globalization, the author recommends the application of a "Concept of Trust" combined with establishing a joined tax authority between the USA, UK and Germany
http://library.link/vocab/creatorName
Ebner, S.M
Geographic coverage
European Union
Index
no index present
Language note
German
Literary form
non fiction
Series statement
Steuerrecht in Forschung und Praxis
Series volume
Band 129
http://library.link/vocab/subjectName
  • exchange of information
  • know how
  • taxpayer rights
  • constitutional law
Label
Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch
Instantiates
Publication
Extent
621 p.
Isbn
9783830087519
Issn
1616-6663
Label
Unternehmensbezogener Geheimnisschutz im internationalen Steuerverfahren : zur Frage der Modifikation deutscher Rechtsstaatsstandards im zwischenstaatlichen steuerlichen Informationsaustausch
Publication
Extent
621 p.
Isbn
9783830087519
Issn
1616-6663

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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