Leseprobe
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
- Arbeit zitieren
- Nadja Büngers (Autor:in), 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, München, GRIN Verlag, https://www.grin.com/document/379630
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