Tax secrecy and tax transparency : the relevance of confidentiality in tax law

Resource Information

The work Tax secrecy and tax transparency : the relevance of confidentiality in tax law represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tax secrecy and tax transparency : the relevance of confidentiality in tax law

Contributor

• Kristoffersson, E
• Lang, M
• Pistone, P
• Schuch, J
• Staringer, C
• Storck, A

Subject

• exchange of information
• professional privilege
• tax secrecy
• tax transparency
• taxpayer rights

Language

eng

Summary

The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. This book analyses the approaches taken by different countries to confidentiality arrangements in tax law. This book gives an overview of the tax treatment in 37 countries

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction