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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.

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Eleonor Kristoffersson / Michael Lang / Pasquale Pistone / Josef Schuch / Claus Staringer / Alfred Storck (eds.) Tax Secrecy and Tax Transparency The Relevance of Confidentiality in Tax Law Part II Bibliographic Information published by the Deutsche Nationalbibliothek The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data is available in the internet at http://dnb.d-nb.de. Library of Congress Cataloging-in-Publication Data Tax secrecy and tax transparency : the relevance of confidentiality in tax law / Eleonor Kristoffersson, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Alfred Storck (eds.). p. cm. ISBN 978-3-631-62746-4 1. Tax administration and procedure. 2. Confidential communications— Taxation. 3. Disclosure of information—Law and legislation. 4. Tax returns. 5. Privacy, Right of. I. Kristoffersson, Eleonor, editor. K4466.T38 2013 343.04—dc23 2013037454 ISBN 978-3-631-62746-4 (Print) E-ISBN 978-3-653-02617-7 (E-Book) DOI 10.3726/978-3-653-02617-7 © Peter Lang GmbH Internationaler Verlag der Wissenschaften Frankfurt am Main 2013 All rights reserved. PL Academic Research is an Imprint of Peter Lang GmbH. Peter Lang – Frankfurt am Main ∙ Bern ∙ Bruxelles ∙ New York ∙ Oxford ∙ Warszawa ∙ Wien All parts of this publication are protected by copyright. Any utilisation outside the strict limits of the copyright law, without the permission of the publisher, is forbidden and liable to prosecution. This applies in particular to reproductions, translations, microfilming, and storage and processing in electronic retrieval systems. www.peterlang.com VI Foreword Above all, we would like to thank the members of the secretariat and the as- sistant professors of the Institute for Austrian and International Tax Law, especially Ms Eleonor...

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