Tax Transparency

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.


Sample excerpt, including table of contents

This book is part of the EATLP International Tax Series

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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.

Tax Transparency
Chapter 1: General Report – The Notion and Concept of Tax Transparency
Chapter 2: Thematic Report – Purpose and Problems of Tax Transparency: The Legal Perspective
Chapter 3: General Report – Instruments of Transparency towards the Tax Administration
Chapter 4: Thematic Report – Third Parties as Supplementary Sources of Tax Transparency
Chapter 5: Thematic Report – Cutting-Edge Techniques to Collect Information from Taxpayers
Chapter 6: Thematic Report – Tax Whistle-Blowers – An Emerging Status?
Chapter 7: General Report – Transparency and Publicity
Chapter 8: Thematic Report – The Timing of Tax Transparency
Chapter 9: Thematic Report – Transparency Naming and Shaming: Are the Blacklists an Effective Tool?
Chapter 10: Thematic Report – Swedish Experience of Publicity
Chapter 11: General Report – Limitations of Transparency and Protection of the Taxpayer
Chapter 12: Thematic Report – The Right to Privacy: Scope and Boundaries of Interference
Chapter 13: Thematic Report – Tax Secrecy: Between Legal and Normative Arguments
Chapter 14: Thematic Report – Procedural and Judicial Protection
Chapter 15: Questionnaire for the National Reports
Chapter 16: Austria
Chapter 17: Belgium
Chapter 18: Croatia
Chapter 19: Czech Republic
Chapter 20: Denmark
Chapter 21: Finland
Chapter 22: France
Chapter 23: Germany
Chapter 24: Greece
Chapter 25: Hungary
Chapter 26: Ireland
Chapter 27: Italy
Chapter 28: Japan
Chapter 29: Luxembourg
Chapter 30: The Netherlands
Chapter 31: Poland
Chapter 32: Portugal
Chapter 33: Romania
Chapter 34: Russia
Chapter 35: Serbia
Chapter 36: Spain
Chapter 37: South Africa
Chapter 38: Sweden
Chapter 39: Switzerland
Chapter 40: Turkey
Chapter 41: Ukraine
Chapter 42: United Kingdom
Chapter 43: United States
List of Abbreviations
Other Titles in the EATLP International Tax Series

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