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.

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This book is part of the EATLP International Tax Series

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Contributors

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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