Protection Of Taxpayers
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Data Protection And Taxpayers Rights
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Author : Viktoria Wöhrer
language : en
Publisher:
Release Date :
Data Protection And Taxpayers Rights written by Viktoria Wöhrer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on with Data protection categories.
In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. 0This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in a detailed manner.
Protection Of Taxpayers
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Author : Natalia Vorobyeva
language : en
Publisher: Key Editore
Release Date : 2019-09-21
Protection Of Taxpayers written by Natalia Vorobyeva and has been published by Key Editore this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-21 with Law categories.
The book focuses on the protection afforded to taxpayers by the European Convention on Human Rights. It discusses the procedural guarantees of Article 6 of the Convention and the substantive rights guaranteed to taxpayers by Article 1 of Protocol no. 1 to the Convention (protection of property) and Article 14 of the Convention (prohibition of discrimination). These rights and guarantees are analysed through the prism of wide margin of appreciation afforded to the States in designing and implementing their tax policies.
Taxpayers In International Law
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Author : Juliane Kokott
language : en
Publisher:
Release Date : 2022-04-10
Taxpayers In International Law written by Juliane Kokott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-10 with categories.
International Exchange Of Information And The Protection Of Taxpayers
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Author : A. C. M. Schenk-Geers
language : en
Publisher: Kluwer Law International
Release Date : 2009
International Exchange Of Information And The Protection Of Taxpayers written by A. C. M. Schenk-Geers and has been published by Kluwer Law International this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Confidential communications categories.
This book focuses on the legal position of the taxpayer in the exchange of tax-related information between states. It begins with the legal-philosophical background of legal protection, which is followed by a description and analysis of the international legal framework for cross-border exchange of information. In the following chapters the attention is paid to the role of the OECD Model Tax Convention, OECD Agreement on Exchange of Information on Tax Matters, the Convention of Strasbourg, the European Directive 77/799 and the Council Regulation 1789/2003. Further, the author examines the interests of the taxpayers and gives outlines for a system of legal protection of taxpayers' right.
The Practical Protection Of Taxpayers Fundamental Rights
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Author :
language : en
Publisher:
Release Date : 2015
The Practical Protection Of Taxpayers Fundamental Rights written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Protection Of Taxpayer S Rights
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Author : Włodzimierz Nykiel
language : en
Publisher:
Release Date : 2009-01
Protection Of Taxpayer S Rights written by Włodzimierz Nykiel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01 with Law categories.
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
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Author : Nadja Büngers
language : en
Publisher: GRIN Verlag
Release Date : 2017-11-10
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 has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-10 with Law categories.
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.
Protection Of The Taxpayer In The Information Exchange Procedure
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Author : M.G. De Flora
language : en
Publisher:
Release Date : 2017
Protection Of The Taxpayer In The Information Exchange Procedure written by M.G. De Flora and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The article considers the need to provide protection for taxpayers affected by an information exchange procedure and the importance of the right to be heard in European and international contexts.
Ensuring The Protection Of Taxpayers Rights
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 2000
Ensuring The Protection Of Taxpayers Rights written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Tax administration and procedure categories.
Overview Of Global Trends In The Protection Of Taxpayers Rights By 2019 According To The Ibfd Observatory On The Protection Of Taxpayers Rights Part 1
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Author : C.E. Weffe H.
language : en
Publisher:
Release Date : 2020
Overview Of Global Trends In The Protection Of Taxpayers Rights By 2019 According To The Ibfd Observatory On The Protection Of Taxpayers Rights Part 1 written by C.E. Weffe H. and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The article describes the current global trends in the practical protection of taxpayers' rights, with regard to (i) confidentiality of taxpayers' information held by the tax authorities (ii) tax procedures, both administrative and judicial (iii) reviews and appeals; (iv) criminal and administrative sanctions (v) enforcement of taxes, and (vi) cross-border situations, regarding the safeguards for taxpayers in the exchange of information, based on data of the 2019 Yearbook on Taxpayers' Rights, released by the IBFD Observatory on the Protection of Taxpayers' Rights.