Tax Transparency
This book examines in detail the challenges of tax transparency and raises interesting questions about transparency in the contemporary tax world.
Why this book?
This book deals with the challenges of tax transparency. It presents the collective work conducted under the auspices of the European Association of Tax Law Professors (EATLP) in connection with the 2018 Congress held in Zürich, with Professors Funda Başaran Yavaşlar and Johanna Hey acting as general reporters.
Parts I to IV of the book present the general report on tax transparency, with a focus on four major aspects: (i) the notion and concept of tax transparency; (ii) instruments of transparency towards the tax administration; (iii) transparency and publicity; and (iv) limitations to transparency and protection of the taxpayer. Several topical reports relating to these issues are also presented.
Part V of the book describes the national practices followed by 28 EU and non-EU jurisdictions and presents the most interesting questions raised on tax transparency in the contemporary tax world.
Tax Transparency
DOI: https://doi.org/10.59403/3yczdq9
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Chapter 1: General Report – The Notion and Concept of Tax Transparency
DOI: https://doi.org/10.59403/3yczdq9001
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Chapter 2: Thematic Report – Purpose and Problems of Tax Transparency: The Legal Perspective
DOI: https://doi.org/10.59403/3yczdq9002
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Chapter 3: General Report – Instruments of Transparency towards the Tax Administration
DOI: https://doi.org/10.59403/3yczdq9003
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Chapter 4: Thematic Report – Third Parties as Supplementary Sources of Tax Transparency
DOI: https://doi.org/10.59403/3yczdq9004
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Chapter 5: Thematic Report – Cutting-Edge Techniques to Collect Information from Taxpayers
DOI: https://doi.org/10.59403/3yczdq9005
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Chapter 6: Thematic Report – Tax Whistle-Blowers – An Emerging Status?
DOI: https://doi.org/10.59403/3yczdq9006
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Chapter 7: General Report – Transparency and Publicity
DOI: https://doi.org/10.59403/3yczdq9007
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Chapter 8: Thematic Report – The Timing of Tax Transparency
DOI: https://doi.org/10.59403/3yczdq9008
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Chapter 9: Thematic Report – Transparency Naming and Shaming: Are the Blacklists an Effective Tool?
DOI: https://doi.org/10.59403/3yczdq9009
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Chapter 10: Thematic Report – Swedish Experience of Publicity
DOI: https://doi.org/10.59403/3yczdq9010
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Chapter 11: General Report – Limitations of Transparency and Protection of the Taxpayer
DOI: https://doi.org/10.59403/3yczdq9011
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Chapter 12: Thematic Report – The Right to Privacy: Scope and Boundaries of Interference
DOI: https://doi.org/10.59403/3yczdq9012
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Chapter 13: Thematic Report – Tax Secrecy: Between Legal and Normative Arguments
DOI: https://doi.org/10.59403/3yczdq9013
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Chapter 14: Thematic Report – Procedural and Judicial Protection
DOI: https://doi.org/10.59403/3yczdq9014
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Chapter 15: Questionnaire for the National Reports
DOI: https://doi.org/10.59403/3yczdq9015
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Chapter 16: Austria
DOI: https://doi.org/10.59403/3yczdq9016
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Chapter 17: Belgium
DOI: https://doi.org/10.59403/3yczdq9017
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Chapter 18: Croatia
DOI: https://doi.org/10.59403/3yczdq9018
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Chapter 19: Czech Republic
DOI: https://doi.org/10.59403/3yczdq9019
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Chapter 20: Denmark
DOI: https://doi.org/10.59403/3yczdq9020
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Chapter 21: Finland
DOI: https://doi.org/10.59403/3yczdq9021
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Chapter 22: France
DOI: https://doi.org/10.59403/3yczdq9022
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Chapter 23: Germany
DOI: https://doi.org/10.59403/3yczdq9023
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Chapter 24: Greece
DOI: https://doi.org/10.59403/3yczdq9024
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Chapter 25: Hungary
DOI: https://doi.org/10.59403/3yczdq9025
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Chapter 26: Ireland
DOI: https://doi.org/10.59403/3yczdq9026
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Chapter 27: Italy
DOI: https://doi.org/10.59403/3yczdq9027
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Chapter 28: Japan
DOI: https://doi.org/10.59403/3yczdq9028
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Chapter 29: Luxembourg
DOI: https://doi.org/10.59403/3yczdq9029
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Chapter 30: The Netherlands
DOI: https://doi.org/10.59403/3yczdq9030
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Chapter 31: Poland
DOI: https://doi.org/10.59403/3yczdq9031
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Chapter 32: Portugal
DOI: https://doi.org/10.59403/3yczdq9032
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Chapter 33: Romania
DOI: https://doi.org/10.59403/3yczdq9033
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Chapter 34: Russia
DOI: https://doi.org/10.59403/3yczdq9034
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Chapter 35: Serbia
DOI: https://doi.org/10.59403/3yczdq9035
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Chapter 36: Spain
DOI: https://doi.org/10.59403/3yczdq9036
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Chapter 37: South Africa
DOI: https://doi.org/10.59403/3yczdq9037
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Chapter 38: Sweden
DOI: https://doi.org/10.59403/3yczdq9038
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Chapter 39: Switzerland
DOI: https://doi.org/10.59403/3yczdq9039
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Chapter 40: Turkey
DOI: https://doi.org/10.59403/3yczdq9040
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Chapter 41: Ukraine
DOI: https://doi.org/10.59403/3yczdq9041
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Chapter 42: United Kingdom
DOI: https://doi.org/10.59403/3yczdq9042
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Chapter 43: United States
DOI: https://doi.org/10.59403/3yczdq9043
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List of Abbreviations
DOI: https://doi.org/10.59403/3yczdq9044
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Other Titles in the EATLP International Tax Series
DOI: https://doi.org/10.59403/3yczdq9045
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Kristiina Äimä, Funda Başaran Yavaşlar, Joshua D. Blank, Radu Bufan, Mirela Buliga, Oytun Canyaş, Luzius U. Cavelti, Fatima Chaouche, Stephen Daly, Sylvie De Raedt, Gerardine Doyle, Tina Ehrke-Rabel, Stjepan Gadžo, Danylo Getmantsev, Johanna Hey, Mats Höglund, Peter Hongler, Tracy A. Kaye, Elena Kilinkarova, Svetislav V. Kostić, Eleonor Kristoffersson, Ziemowit Kukulski, Amélie Lachapelle, Michal Liška, Donato Masciandaro, Yuri Matsubara, Saturnina Moreno González, Katerina Pantazatou, João Pedro Santos, Daniela Pessoa Tavares, Eric Poelmann, Evgeniy Pustovalov, Michal Radvan, Jennifer Roeleveld, Andrey Savitsky, Christina Schwarzenbacher, Emran Sediqi, Roman Seer, Małgorzata Sęk, Pietro Selicato, Marina Serrat Romaní, István Simon, Lukasz Stankiewicz, Alain Steichen, Stan Stevens, Michael Tell, Eleni Theocharopoulou, Sebastian Unger, Philipp Wagner, Craig West and Nataša Žunić Kovačević.
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