Download or read book Tax Secrecy and Tax Transparency written by Eleonor Kristoffersson and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Secrecy and Tax Transparency written by Eleonor Kristoffersson and published by Peter Lang Gmbh, Internationaler Verlag Der Wissenschaften. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews United States 2013 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 109 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings.
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on with total page 352 pages. Available in PDF, EPUB and Kindle. Book excerpt: The financial crisis of 2008 and the emergence of various scandals around the world sparked a movement towards greater transparency with international exchange of information in tax matters. Fully revised and updated, this book considers the emergence of a new global standard, the automatic exchange of information. Providing a comprehensive overview of the main developments, it analyses the structure and content of the various existing instruments and models, taking into account the most up to date developments.
Download or read book International Exchange of Information in Tax Matters written by Xavier Oberson and published by Edward Elgar Publishing. This book was released on 2015-05-29 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following the financial crisis of 2008 and various scandals around the world there has been a global movement towards the international exchange of information and greater transparency. This book provides a comprehensive overview of the main developmen
Download or read book United States National Report on Tax Privacy written by Joshua D. Blank and published by . This book was released on 2014 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: This National Report was prepared for a conference titled Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law, which took place in July 2012 in Rust, Austria and was co-hosted by the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business and by Örebro University, Sweden. The Report describes the current tax privacy protections that apply to taxpayers in the United States and provides an overview of the policy considerations that have contributed to their enactment. Portions of this Report were originally published, in part, in Joshua D. Blank, In Defense of Individual Tax Privacy, 61 Emory L.J. 61 265 (2011). This National Report was published in Tax Secrecy and Tax Transparency - The Relevance of Confidentiality in Tax Law (Peter Lang GmbH - Internationaler Verlag der Wissenschaften, Frankfurt, Germany) (2013).
Download or read book Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions Second Edition written by OECD and published by OECD Publishing. This book was released on 2011-06-27 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Peru 2016 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2016-11-04 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Peru's legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Uruguay 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-10-26 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Uruguay's legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews San Marino 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-01-27 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of San Marino’s legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Finland 2013 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report includes Phase 1 and Phase 2 Global Forum Peer Reviews for Finland, now incorporating Phase 2 ratings.
Download or read book Beyond Tax Transparency Secrecy Privacy and Security written by J. Riches and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article is based on the presentation at the IAETL Meeting in Sydney in May 2016. It provides an overview to tax transparency and its implications. The principal focus is to consider the wide-ranging implications that flow from the introduction of the Common Reporting Standard (CRS).
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Panama 2010 Phase 1 written by OECD and published by OECD Publishing. This book was released on 2010-11-17 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Panama’s legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Russian Federation 2014 Phase 2 Implementation of the Standard in Practice written by OECD and published by OECD Publishing. This book was released on 2014-10-29 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Russian Federation.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Hungary 2011 Phase 1 Legal and Regulatory Framework written by OECD and published by OECD Publishing. This book was released on 2011-06-07 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication reviews the quality of Hungary's legal and regulatory framework for the exchange of information for tax purposes.
Download or read book Taxpayers Rights in Comparative Perspective The Protection of Tax Related Information of Individual Taxpayers and the Rationale Behind It A comparison between the legal systems of Germany and the United States written by Nadja Büngers and published by GRIN Verlag. This book was released on 2017-11-10 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2017 in the subject Law - Tax / Fiscal Law, grade: 9 Punkte, Maastricht University (Faculty of Law), language: English, abstract: Taxpayers are obliged to file their annual returns which the state needs to fund its expenses for society. By doing so, sensitive and personal information are disclosed to the respective tax administration. Inevitably, the issue of disclosing relevant information arises as well as the question of how to treat the information without harming the basic rights of an individual taxpayer. This thesis contributes to the issue of disclosing tax related information by focusing on tax confidentiality, its development and status, the current legal framework, and the rationale behind the approaches of tax confidentiality, undertaken by different legal systems. More specific, this thesis incorporates a comparison between the jurisdictions of Germany and the United States, examining their national legislative rules on tax confidentiality. By elaborating upon the similarities, differences, and the rationale of tax confidentiality in both systems, the thesis will uncover the fact, that both, Germany and the U.S. have a high level of confidentiality. There exist, however, interesting differences related to the level of confidentiality, and this thesis will conclude that the German system has a higher level of confidentiality, for instance in relation to the exceptions to tax confidentiality.
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews Argentina 2013 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for Argentina, now incorporating Phase 2 ratings.
