The Resource Tax Secrecy and Tax Transparency : the Relevance of Confidentiality in Tax Law Part 1 and 2, (electronic resource)

Tax Secrecy and Tax Transparency : the Relevance of Confidentiality in Tax Law Part 1 and 2, (electronic resource)

Label
Tax Secrecy and Tax Transparency : the Relevance of Confidentiality in Tax Law Part 1 and 2
Title
Tax Secrecy and Tax Transparency
Title remainder
the Relevance of Confidentiality in Tax Law Part 1 and 2
Creator
Contributor
Subject
Language
eng
Summary
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
Cataloging source
EBLCP
http://library.link/vocab/creatorName
Kristoffersson, Eleonor
Index
no index present
LC call number
KJE7105
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, Michael
  • Pistone, Pasquale
  • Schuch, Josef
http://library.link/vocab/subjectName
  • Confidential communications
  • Disclosure of information
  • Tax administration and procedure
  • Taxation
  • Taxation
Label
Tax Secrecy and Tax Transparency : the Relevance of Confidentiality in Tax Law Part 1 and 2, (electronic resource)
Instantiates
Publication
Note
5.1. Article 26 OECD MC and TIEAs with regard to secrecy
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Cover; Part 1; Foreword; Table of Contents; General Report; Eleonor Kristoffersson and Pasquale Pistone; 1. Policy issues, historical development, general legal framework; 1.1. General issues; 1.2. Confidentiality and secrecy in tax matters; 2. Collection of data; 2.1. Filing tax returns and supply of tax-relevant information by the taxpayer or third parties; 2.2. Tax auditing; 2.3. Breaches of tax confidentiality by civil servants; 3. Specific relationships; 3.1. Information supplied by banks and financial intermediaries; 3.2. Attorneys' and tax advisors' privilege
  • 3.3. Other non-disclosure privileges4. Sharing information domestically; 4.1. Sharing tax information within national tax authorities; 4.2. Sharing tax information with other national authorities; 5. Sharing information internationally; 6. Access to taxpayers' data by the public; 6.1. Published decisions and other documents of the courts and the tax authorities; 6.2. List of taxpayers; 7. Access to taxpayers' data by individuals; 8. Consequences of infringements; 9. Final remarks; Argentina; Diego N. Fraga and Axel A. Verstraeten; 1. Overview; 1.1. Policy issues; 1.2. Historical development
  • 1.3. General Legal Framework2. Collection of data; 3. Specific relationships; 3.1. Banks; 3.2. Lawyer/tax advisor; 3.3. Other professional confidentialities; 4. Sharing information domestically; 5. Sharing Information Internationally; 6. Access to taxpayers ́ data by the public; 7. Access to taxpayers' data by individuals; 8. Consequences of infringements; Australia; Kathrin Bain; 1. Overview; 1.1. Policy Issues; 1.2. Historical development; 1.3. General legal framework; 2. Collection of data; 3. Specific relationships; 3.1. Banks; 3.2. Lawyers; 4. Sharing information domestically
  • 4.1. Within the tax administration4.2. With other authorities; 5. Sharing information internationally; 6. Access to taxpayers' data by the public; 6.1. Published decisions and other documents of the courts and the tax administration; 6.2. List of taxpayers; 6.3. Protection of journalist sources in tax administration and tax courts; 7. Access to taxpayer data by individuals; 8. Consequences of infringements; Austria; Marion Stiastny; 1. Overview; 1.1. Policy issues and importance of tax secrecy; 1.2. Historical development; 1.3. General Legal Framework; 1.3.1. Constitutional law
  • 1.3.1.1. Regulations providing for tax secrecy1.3.1.2. Regulations enabling tax transparency; 1.3.2. Ordinary law; 2. Collection of data; 2.1. How is data collected?; 2.2. Penalties or other means of enforcement to achieve an efficient collection of data; 2.3. Relevant principles; 3. Specific relationships; 3.1. Specific relationships with professionals and banks; 3.1.1. Obligation to secrecy; 3.1.2. Use of information subject to tax secrecy by the tax administration; 4. Sharing Information Domestically; 4.1. Obligation to report; 4.2. Mutual assistance; 5. Sharing Information Internationally
Dimensions
unknown
Extent
1 online resource (1283 pages)
Form of item
online
Isbn
9783653026177
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
  • (OCoLC)864414632
  • (OCoLC)ocn864414632
Label
Tax Secrecy and Tax Transparency : the Relevance of Confidentiality in Tax Law Part 1 and 2, (electronic resource)
Publication
Note
5.1. Article 26 OECD MC and TIEAs with regard to secrecy
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
  • Cover; Part 1; Foreword; Table of Contents; General Report; Eleonor Kristoffersson and Pasquale Pistone; 1. Policy issues, historical development, general legal framework; 1.1. General issues; 1.2. Confidentiality and secrecy in tax matters; 2. Collection of data; 2.1. Filing tax returns and supply of tax-relevant information by the taxpayer or third parties; 2.2. Tax auditing; 2.3. Breaches of tax confidentiality by civil servants; 3. Specific relationships; 3.1. Information supplied by banks and financial intermediaries; 3.2. Attorneys' and tax advisors' privilege
  • 3.3. Other non-disclosure privileges4. Sharing information domestically; 4.1. Sharing tax information within national tax authorities; 4.2. Sharing tax information with other national authorities; 5. Sharing information internationally; 6. Access to taxpayers' data by the public; 6.1. Published decisions and other documents of the courts and the tax authorities; 6.2. List of taxpayers; 7. Access to taxpayers' data by individuals; 8. Consequences of infringements; 9. Final remarks; Argentina; Diego N. Fraga and Axel A. Verstraeten; 1. Overview; 1.1. Policy issues; 1.2. Historical development
  • 1.3. General Legal Framework2. Collection of data; 3. Specific relationships; 3.1. Banks; 3.2. Lawyer/tax advisor; 3.3. Other professional confidentialities; 4. Sharing information domestically; 5. Sharing Information Internationally; 6. Access to taxpayers ́ data by the public; 7. Access to taxpayers' data by individuals; 8. Consequences of infringements; Australia; Kathrin Bain; 1. Overview; 1.1. Policy Issues; 1.2. Historical development; 1.3. General legal framework; 2. Collection of data; 3. Specific relationships; 3.1. Banks; 3.2. Lawyers; 4. Sharing information domestically
  • 4.1. Within the tax administration4.2. With other authorities; 5. Sharing information internationally; 6. Access to taxpayers' data by the public; 6.1. Published decisions and other documents of the courts and the tax administration; 6.2. List of taxpayers; 6.3. Protection of journalist sources in tax administration and tax courts; 7. Access to taxpayer data by individuals; 8. Consequences of infringements; Austria; Marion Stiastny; 1. Overview; 1.1. Policy issues and importance of tax secrecy; 1.2. Historical development; 1.3. General Legal Framework; 1.3.1. Constitutional law
  • 1.3.1.1. Regulations providing for tax secrecy1.3.1.2. Regulations enabling tax transparency; 1.3.2. Ordinary law; 2. Collection of data; 2.1. How is data collected?; 2.2. Penalties or other means of enforcement to achieve an efficient collection of data; 2.3. Relevant principles; 3. Specific relationships; 3.1. Specific relationships with professionals and banks; 3.1.1. Obligation to secrecy; 3.1.2. Use of information subject to tax secrecy by the tax administration; 4. Sharing Information Domestically; 4.1. Obligation to report; 4.2. Mutual assistance; 5. Sharing Information Internationally
Dimensions
unknown
Extent
1 online resource (1283 pages)
Form of item
online
Isbn
9783653026177
Media category
computer
Media MARC source
rdamedia
Media type code
c
Specific material designation
remote
System control number
  • (OCoLC)864414632
  • (OCoLC)ocn864414632

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