Show Less

Tax Secrecy and Tax Transparency

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

Edited By Eleonor Kristofferson, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck

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.

Prices

Show Summary Details
Restricted access

Cover

Extract

Tax Secrecy and Tax Transparency

You are not authenticated to view the full text of this chapter or article.

This site requires a subscription or purchase to access the full text of books or journals.

Do you have any questions? Contact us.

Or login to access all content.