Tax Secrecy and Tax Transparency. The Relevance of Confidentiality in Tax Law- Part 1 and 2

Par : Eleonor Kristofferson, Claus Staringer, Pasquale Pistone, Michael Lang, Josef Schuch

Formats :

  • Paiement en ligne :
    • Livraison à domicile ou en point Mondial Relay indisponible
    • Retrait Click and Collect en magasin gratuit
  • Nombre de pages1215
  • ISBN978-3-631-62746-4
  • EAN9783631627464
  • Date de parution01/10/2013
  • ÉditeurPeter Lang

Résumé

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.
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.