Full Description
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.
Contents
Contents: Eleonor Kristoffersson/Pasquale Pistone: General Report - Diego N. Fraga/Axel A. Verstraeten: Argentina - Kathrin Bain: Australia - Marion Stiastny: Austria - Denis van Bortel/Robert Neyt: Belgium - Luís Eduardo Schoueri/Mateus Calicchio Barbosa: Brazil - Allison Christians: Canada - Felipe Yañez V.: Chile - Linghui Ren: China - Esperanza Buitrago Díaz: Colombia - Lukáš Moravec/ Danuše Nerudová: Czech Republic - Erki Uustalu: Estonia - Kristiina Äimä/Kenneth Hellsten: Finland - Thomas Dubut: France - Matthias Valta: Germany - Katerina Pantazatou: Greece - Tamás Fehér: Hungary - Yinon Tzubery: Israel - Sunil Gupta: India - Francesca Vitale: Italy - Matthias Langer/Martin Moosbrugger: Liechtenstein - Lionel Noguera/Anne Selbert/Katharina Müller: Luxembourg - Manuel Tron/Elías Adam Bitar: Mexico - Arjo van Eijsden/Kristy Jonas/Sanne Verhage: Netherlands - Shelley Griffiths: New Zealand - Klaus Bieberach Schriebl: Panama - Hanna Filipczyk: Poland - António Carlos dos Santos/Clotilde Celorico Palma: Portugal - Basarab Gogoneaţă: Romania - Danil V. Vinnitskiy: Russia - Gordana Ilić-Popov/Svetislav V. Kostić: Serbia - Lidija Hauptman/Sabina Taškar Beloglavec: Slovenia - Hyejung Byun: South Korea - Fernando Serrano Antón: Spain - Eleonor Kristoffersson/Annina H. Persson/Joakim Nergelius/Filippo Valguarnera/Anna-Maria Hambre/Ylva Larsson: Sweden - Michael Beusch: Switzerland - Emrah Ferhatoğlu: Turkey - Joshua D. Blank: USA.
