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.
"synopsis" may belong to another edition of this title.
Seller: California Books, Miami, FL, U.S.A.
Condition: New. Seller Inventory # I-9783668567740
Seller: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germany
Taschenbuch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - 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. 44 pp. Englisch. Seller Inventory # 9783668567740
Quantity: 2 available
Seller: AHA-BUCH GmbH, Einbeck, Germany
Taschenbuch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Seller Inventory # 9783668567740
Quantity: 1 available
Seller: buchversandmimpf2000, Emtmannsberg, BAYE, Germany
Taschenbuch. Condition: Neu. 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. Seller Inventory # 9783668567740
Quantity: 1 available
Seller: preigu, Osnabrück, Germany
Taschenbuch. Condition: Neu. 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 | Nadja Büngers | Taschenbuch | 44 S. | Englisch | 2017 | GRIN Verlag | EAN 9783668567740 | Verantwortliche Person für die EU: GRIN Publishing GmbH, Waltherstr. 23, 80337 München, info[at]grin[dot]com | Anbieter: preigu Print on Demand. Seller Inventory # 110358183
Quantity: 5 available