Tax secrecy and tax transparency: the relevance of confidentiality in tax law
Gespeichert in:
Format: | Elektronisch E-Book |
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Sprache: | English |
Veröffentlicht: |
Frankfurt am Main
Peter Lang GmbH Internationaler Verlag der Wissenschaften
2013
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Schlagworte: | |
Online-Zugang: | Volltext |
Beschreibung: | 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 |
Beschreibung: | 1 Online-Ressource |
ISBN: | 9783653026177 3653026172 9783631627464 3631627467 |
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dewey-ones | 343 - Military, tax, trade & industrial law |
dewey-raw | 343.04 |
dewey-search | 343.04 |
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discipline | Rechtswissenschaft |
format | Electronic eBook |
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illustrated | Not Illustrated |
indexdate | 2024-07-10T07:14:02Z |
institution | BVB |
isbn | 9783653026177 3653026172 9783631627464 3631627467 |
language | English |
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spelling | 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.) Frankfurt am Main Peter Lang GmbH Internationaler Verlag der Wissenschaften 2013 1 Online-Ressource txt rdacontent c rdamedia cr rdacarrier 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 LAW / Military bisacsh Confidential communications / Taxation fast Disclosure of information / Law and legislation fast Privacy, Right of fast Tax administration and procedure fast Tax returns fast Recht Steuer Tax administration and procedure Confidential communications Taxation Disclosure of information Law and legislation Tax returns Privacy, Right of Kristoffersson, Eleonor Sonstige oth http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=665162 Aggregator Volltext |
spellingShingle | Tax secrecy and tax transparency the relevance of confidentiality in tax law LAW / Military bisacsh Confidential communications / Taxation fast Disclosure of information / Law and legislation fast Privacy, Right of fast Tax administration and procedure fast Tax returns fast Recht Steuer Tax administration and procedure Confidential communications Taxation Disclosure of information Law and legislation Tax returns Privacy, Right of |
title | Tax secrecy and tax transparency the relevance of confidentiality in tax law |
title_auth | Tax secrecy and tax transparency the relevance of confidentiality in tax law |
title_exact_search | Tax secrecy and tax transparency the relevance of confidentiality in tax law |
title_full | 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.) |
title_fullStr | 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.) |
title_full_unstemmed | 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.) |
title_short | Tax secrecy and tax transparency |
title_sort | tax secrecy and tax transparency the relevance of confidentiality in tax law |
title_sub | the relevance of confidentiality in tax law |
topic | LAW / Military bisacsh Confidential communications / Taxation fast Disclosure of information / Law and legislation fast Privacy, Right of fast Tax administration and procedure fast Tax returns fast Recht Steuer Tax administration and procedure Confidential communications Taxation Disclosure of information Law and legislation Tax returns Privacy, Right of |
topic_facet | LAW / Military Confidential communications / Taxation Disclosure of information / Law and legislation Privacy, Right of Tax administration and procedure Tax returns Recht Steuer Confidential communications Taxation Disclosure of information Law and legislation |
url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=665162 |
work_keys_str_mv | AT kristofferssoneleonor taxsecrecyandtaxtransparencytherelevanceofconfidentialityintaxlaw |