Données bibliographiques / Bibliografische Daten | |
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Auteurs / Autoren: | VALTA MATTHOAS ; KRISTOFFERSSON ELEONOR; LANG MICHAEL; PISTONE PASQUALE; SCHUCH JOSEF; STARINGER CLAUS; STORCK ALFRED |
Revue / Zeitschrift: | IN: Peter Lang, 2013, LXVI, 6 graphs, pp. 443-472. |
Année / Jahr: | 2013 |
Catégorie / Kategorie: | Droit fiscal, Steuerrecht |
Mots clef / Schlagworte: | Tax Law, tax secrecy, tax transparency, Taxation procedure |
ISBN 978-3-631-62746-4/ 978-3-653-02617-7
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.
Germany by Matthias Valta
1. Overview
2. Collection of data
3. Specific relationships
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