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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


Bachelor Thesis, 2017

38 Pages, Grade: 9 Punkte


Excerpt


Table of Contents

Introduction

I Germany
Historical Development of Tax Confidentiality
Legal Framework of Tax Confidentiality
§ 30 (1) and § 30 (3) AO - The Scope of Tax Confidentiality
§ 30 (2) AO - Breach of Duty
§ 30 (4) AO - Exceptions to Tax Confidentiality
§ 30 (5) AO - Disclosure in case of Intentional False Statements
§ 40 AO - Actions contrary to the Law
Consequences of a Violation of § 30

II United States of America
Historical development of Tax confidentiality
Legal Framework of Tax Confidentiality
Freedom of Information Act and Internal Revenue Code
§ 6103 (a) and § 6103 (b) IRC - Definitions
§ 6103 (c) IRC - Disclosure of Returns and Return information to designee of Taxpayer
§ 6103 (h) (4) IRC - Disclosure in juridical and administrative proceedings
§ 6103 (m) - Disclosure of Taxpayer Identity Information
§ 6110 IRS - Public Inspection of Written Documents

III Comparison
Historical Development of Tax Confidentiality
Confidentiality as a right - Status in Constitution
Legal Framework of Tax Confidentiality
Possible Exceptions to Tax Confidentiality
Violation of Tax Confidentiality

IV Rationale

Conclusion

Bibliography

TAXPAYERS RIGHTS

Excerpt out of 38 pages

Details

Title
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
College
Maastricht University  (Faculty of Law)
Grade
9 Punkte
Author
Year
2017
Pages
38
Catalog Number
V379630
ISBN (eBook)
9783668567733
ISBN (Book)
9783668567740
File size
591 KB
Language
English
Keywords
Legal Comparison, Taxpayersrights Germany US
Quote paper
Nadja Büngers (Author), 2017, 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, Munich, GRIN Verlag, https://www.grin.com/document/379630

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Title: 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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