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Tax Secrecy and Tax Transparency: The Relevance of Confidentiality in Tax Law (Part 1 and 2)
Örebro universitet, Akademin för juridik, psykologi och socialt arbete.ORCID iD: 0000-0002-1473-5273
Vienna University of Economics and Business, Vienna, Austria.
Vienna University of Economics and Business, Vienna, Austria; University of Salerno, Italy, .
Institute for Austrian and International Tax Law, Austria.
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2013 (English)Collection (editor) (Refereed)
Resource type
Text
Abstract [en]

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. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries.

Place, publisher, year, edition, pages
Frankfurt am Main, Berlin, Bern, Bruxelles, New York, Oxford, Wien: Peter Lang Publishing Group, 2013. , p. 1215
Keywords [en]
Secrecy Tax Transparency
National Category
Law (excluding Law and Society)
Research subject
Legal Science
Identifiers
URN: urn:nbn:se:hig:diva-21049ISBN: 978-3-631-62746-4 (print)OAI: oai:DiVA.org:hig-21049DiVA, id: diva2:894143
Projects
Offentlighet och sekretess inom skatteförvaltningen
Note

Contents:

Contents: Eleonor Kristoffersson/Pasquale Pistone: General Report – Diego N. Fraga/Axel A. Verstraeten: Argentina – Kathrin Bain: Australia – Marion Stiastny: Austria – Denis van Bortel/Robert Neyt: Belgium – Luís Eduardo Schoueri/Mateus Calicchio Barbosa: Brazil – Allison Christians: Canada – Felipe Yañez V.: Chile – Linghui Ren: China – Esperanza Buitrago Díaz: Colombia – Lukáš Moravec/ Danuše Nerudová: Czech Republic – Erki Uustalu: Estonia – Kristiina Äimä/Kenneth Hellsten: Finland – Thomas Dubut: France – Matthias Valta: Germany – Katerina Pantazatou: Greece – Tamás Fehér: Hungary – Yinon Tzubery: Israel – Sunil Gupta: India – Francesca Vitale: Italy – Matthias Langer/Martin Moosbrugger: Liechtenstein – Lionel Noguera/Anne Selbert/Katharina Müller: Luxembourg – Manuel Tron/Elías Adam Bitar: Mexico – Arjo van Eijsden/Kristy Jonas/Sanne Verhage: Netherlands – Shelley Griffiths: New Zealand – Klaus Bieberach Schriebl: Panama – Hanna Filipczyk: Poland – António Carlos dos Santos/Clotilde Celorico Palma: Portugal – Basarab Gogoneaţă: Romania – Danil V. Vinnitskiy: Russia – Gordana Ilić-Popov/Svetislav V. Kostić: Serbia – Lidija Hauptman/Sabina Taškar Beloglavec: Slovenia – Hyejung Byun: South Korea – Fernando Serrano Antón: Spain – Eleonor Kristoffersson/Annina H. Persson/Joakim Nergelius/Filippo Valguarnera/Anna-Maria Hambre/Ylva Larsson: Sweden – Michael Beusch: Switzerland – Emrah Ferhatoğlu: Turkey – Joshua D. Blank: USA.

Available from: 2013-11-02 Created: 2016-01-14 Last updated: 2018-03-13Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • harvard-cite-them-right
  • ieee
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Language
  • sv-SE
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  • Other locale
More languages
Output format
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