Confidentiality of taxpayer information : Austria

Journal
Urtz, C.
Austria
International Transfer Pricing Journal 2000 (Volume 7), No. 2
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Part of a comparative survey dealing with the issue of confidentiality of tax settlements and taxpayer information. The article discusses the legal framework concerning the confidentiality of taxpayer information, in both domestic and international context.