The issue of tax secrecy and tax transparency plays a significant role not only in academics, but also in general practice. The collection and treatment of information by tax authorities has been a highly discussed issue in recent years, both in the ambit of national legal communities and supra-national organizations, such as the OECD and the EU. The aim of this book is to analyze the approaches taken by different countries to confidentiality arrangements in tax law. This book now allows the reader to get an overview of the tax treatment in 37 countries.

Now available in paperback Arising from the work of two well-attended seminars, this new volume concentrates on highly topical issues in European Law-current problems in the enforcement of human rights in Europe and the accession of the EU to the European Convention on Human Rights. Among the topics dealt with-apart from 'the accession issue'-are questions related to the enforcement of the Charter of Fundamental Rights, human rights as general principles of law, specific issues like the 'Double Jeopardy Clause' in relation to Swedish tax law, horizontal effect or so-called 'Drittwirkung' of...