TY  -  
T1  - Tax information privacy in the era of enhanced transparency 
SN  -  /  
UR  - URN:NBN:fi:hulib-201712185917; http://hdl.handle.net/10138/229715 
T3  -  
A1  - Poutala, Jyri 
A2  -  
PB  - Helsingin yliopisto 
Y1  - 2017 
LA  - eng 
AB  - Information exchange for tax purposes has grown tremendously during the past decade pursuant to the objective of international tax policy to enhance transparency. The most recent steps towards enhanced transparency take place in the autumn 2017 when the first automatic exchanges of financial information are made between national tax authorities. The development of transparency and exchange information has generated much attention towards taxpayer protection. As the exchange includes not only inf... 
VO  -  
IS  -  
SP  -  
OP  -  
KW  - Kansainvälinen oikeus; International law; Folkrätt 
N1  -   
PP  -  
ER  -