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

Lingua: inglese

Editore: GRIN Verlag, GRIN Verlag Nov 2017, 2017

3668567743 / 9783668567740

Da: buchversandmimpf2000, Emtmannsberg, BAYE, Germaniabuchversandmimpf2000

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Venditore AbeBooks dal 23 gennaio 2017

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Descrizione dell’articolo da parte del venditore

This item is printed on demand - Print on Demand Titel. Neuware -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.Books on Demand GmbH, Überseering 33, 22297 Hamburg 44 pp. Englisch. …

Codice articolo 9783668567740

Titolo
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
Autore
Nadja Büngers
Editore
GRIN Verlag, GRIN Verlag Nov 2017
Anno di pubblicazione
2017
Condizione
Neu
Rilegatura
Taschenbuch
Lingua
inglese
ISBN 10
3668567743
ISBN 13
9783668567740
Peso dell'articolo
79 grammi
Dimensioni
210x148x4 mm

buchversandmimpf2000

Emtmannsberg, BAYE, Germania

Venditore con 5 stelle

Venditore AbeBooks dal 23 gennaio 2017

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