TY  - BOOK
AU  - Eleonor Kristofferson
AU  - Michael Lang
AU  - Pasquale Pistone
AU  - Josef Schuch
AU  - Claus Staringer
AU  - Alfred Storck
PY  - 2013
CY  - Berlin, Germany
PB  - Peter Lang Verlag
SN  - 9783653026177
TI  - Tax Secrecy and Tax Transparency
T2  - The Relevance of Confidentiality in Tax Law- Part 1 and 2
DO  - 10.3726/978-3-653-02617-7
UR  - https://www.peterlang.com/document/1046387
N2  - 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.
KW  - National Legal Systems, Information exchange, Bank Secrecy
LA  - English
ER  -