Cover -- Part 1 -- Foreword -- Table of Contents -- General Report -- Eleonor Kristoffersson and Pasquale Pistone -- 1. Policy issues, historical development, general legal framework -- 1.1. General issues -- 1.2. Confidentiality and secrecy in tax matters -- 2. Collection of data -- 2.1. Filing tax returns and supply of tax-relevant information by the taxpayer or third parties -- 2.2. Tax auditing -- 2.3. Breaches of tax confidentiality by civil servants -- 3. Specific relationships -- 3.1. Information supplied by banks and financial intermediaries -- 3.2. Attorneys' and tax advisors' privilege -- 3.3. Other non-disclosure privileges -- 4. Sharing information domestically -- 4.1. Sharing tax information within national tax authorities -- 4.2. Sharing tax information with other national authorities -- 5. Sharing information internationally -- 6. Access to taxpayers' data by the public -- 6.1. Published decisions and other documents of the courts and the tax authorities -- 6.2. List of taxpayers -- 7. Access to taxpayers' data by individuals -- 8. Consequences of infringements -- 9. Final remarks -- Argentina -- Diego N. Fraga and Axel A. Verstraeten -- 1. Overview -- 1.1. Policy issues -- 1.2. Historical development -- 1.3. General Legal Framework -- 2. Collection of data -- 3. Specific relationships -- 3.1. Banks -- 3.2. Lawyer/tax advisor -- 3.3. Other professional confidentialities -- 4. Sharing information domestically -- 5. Sharing Information Internationally -- 6. Access to taxpayers ́data by the public -- 7. Access to taxpayers' data by individuals -- 8. Consequences of infringements -- Australia -- Kathrin Bain -- 1. Overview -- 1.1. Policy Issues -- 1.2. Historical development -- 1.3. General legal framework -- 2. Collection of data -- 3. Specific relationships -- 3.1. Banks -- 3.2. Lawyers -- 4. Sharing information domestically.

4.1. Within the tax administration -- 4.2. With other authorities -- 5. Sharing information internationally -- 6. Access to taxpayers' data by the public -- 6.1. Published decisions and other documents of the courts and the tax administration -- 6.2. List of taxpayers -- 6.3. Protection of journalist sources in tax administration and tax courts -- 7. Access to taxpayer data by individuals -- 8. Consequences of infringements -- Austria -- Marion Stiastny -- 1. Overview -- 1.1. Policy issues and importance of tax secrecy -- 1.2. Historical development -- 1.3. General Legal Framework -- 1.3.1. Constitutional law -- 1.3.1.1. Regulations providing for tax secrecy -- 1.3.1.2. Regulations enabling tax transparency -- 1.3.2. Ordinary law -- 2. Collection of data -- 2.1. How is data collected? -- 2.2. Penalties or other means of enforcement to achieve an efficient collection of data -- 2.3. Relevant principles -- 3. Specific relationships -- 3.1. Specific relationships with professionals and banks -- 3.1.1. Obligation to secrecy -- 3.1.2. Use of information subject to tax secrecy by the tax administration -- 4. Sharing Information Domestically -- 4.1. Obligation to report -- 4.2. Mutual assistance -- 5. Sharing Information Internationally -- 5.1. Article 26 OECD MC and TIEAs with regard to secrecy -- 5.2. Directive 2011/16/EU -- 5.3. Directive 2003/48/EC -- 5.4. Rubik Agreements -- 6. Access to Taxpayers' Data by the Public -- 6.1. Decision of the tax administration and the Independent Fiscal Senate (Unabhängiger Finanzsenat, UFS) -- 6.2. Decisions of the Austrian Administrative Court and the Constitutional Court -- 6.3. Preliminary rulings -- 6.4. Express Reply Services -- 7. Access to Taxpayers' Data by Individuals -- 7.1. Possible access to taxpayer's data by individuals.

7.2. Consequences of giving information subject to the tax law obligation of secrecy -- 7.3. State aid -- 7.3.1. Current Austrian law -- 7.3.2. Protection of the competitor under Article 107 TFEU -- 8. Consequences of infringements -- Belgium -- Denis van Bortel and Robert Neyt -- 1. Overview -- 1.1. With respect to Privacy -- 1.2. With respect to Tax Law -- 2. Collection of Data -- 2.1. Overview of information collected -- 2.1.1. Tax Declarations -- 2.1.2. Tax Audits -- 2.1.2.1. At the level of the taxpayer under review -- 2.1.2.2. Collateral use of the data collected -- 2.1.2.3. Powers of investigation with respect to third parties -- 2.1.3. Specific information obligations -- 3. Special Relationships -- 3.1. Banks -- 3.2. Lawyers - Tax Advisors -- 3.3. Other -- 4. Sharing information domestically -- 4.1. Within the tax authorities -- 4.1.1. Structure and organization of the FPSF -- 4.1.2. Sharing of information within the FPSF -- 4.2. With other authorities -- 4.2.1. General -- 4.2.2. Transfer of information by other authorities to the FPSF -- 4.2.3. Transfer of information by the FPSF to other authorities -- 4.2.4. Special considerations regarding the sharing of information with the Public Prosecutor's Office -- 4.2.4.1. Transfer of information by the Public Prosecutor's Office to the FPSF -- 4.2.4.2. Transfer of information by the FPSF to the Public Prosecutor'sOffice -- 5. Sharing information internationally -- 5.1. Conventions on the avoidance of double taxation with respect to taxes on income and capital -- 5.1.1. General -- 5.1.2. Recent development in relation to bank secrecy -- 5.2. Tax Exchange Information Agreements -- 5.3. Mutual Convention on Assistance in Tax Matters -- 5.4. Mutual Assistance Directive -- 5.5. Savings Directive -- 5.6. Other -- 5.7. Concluding remarks -- 6. Access to taxpayer's data by the public.

6.1. Confidentiality of tax files - Professional secrecy of tax officials -- 6.2. Tax Rulings -- 6.3. Decisions of tax courts -- 6.4. Protection of journalist sources in the tax administration and the tax courts -- 7. Access to taxpayers' data by individuals -- 8. Consequences of infringements -- Brazil -- Luís Eduardo Schoueri and Mateus Calicchio Barbosa -- 1. Secrecy and transparency: an overview of the Brazilian experience -- 1.1. Secrecy -- 1.1.1. Legal provisions on secrecy -- 1.1.1.1. Historical background: conflict of statutes -- 1.1.1.2. Scenario under the present Constitution: bank secrecy would only be broken under a judicial procedure -- 1.1.1.3. New scenario upon 2001 amendment to the Tax Code: possible breachby administrative authorities? -- 1.1.2. Summary -- 1.2. Transparency -- 1.2.1. Legal provisions on transparency -- 2. Collection of data -- 2.1. Collection of data and the limits of tax inspection: general remarks -- 2.2. Legal provisions on the collection of data -- 2.2.1. Tax inspections -- 2.2.2. Communications made by third parties -- 2.2.3. Information provided by the taxpayer due to legal obligation -- 3. Specific relationships -- 3.1. Banks -- 3.2. Lawyers/tax advisors -- 4. Sharing information domestically -- 5. Sharing information internationally -- 5.1. Brazilian treaty policy: trends -- 6. Published decisions and the access to taxpayer's data by the public -- 7. Access to taxpayers' data by individuals and tax secrecy duty -- 8. Consequences of infringements -- Canada -- Allison Christians -- 1. Overview -- 1.1. Policy Issues -- 1.2. Historical Development -- 1.3. General Legal Framework -- 2. Collection of Data -- 2.1. How is Data Collected -- 2.2. What Kind of Information? -- 2.3. Proportionality and Other Relevant Principles -- 3. Specific Relationships -- 3.1. Banks -- 3.2. Lawyers-Tax Advisors.

3.3. Other Professional Confidentialities -- 4. Sharing Information Domestically -- 4.1. Within Tax Authorities -- 4.2. With Other Authorities -- 5. Sharing Information Internationally -- 6. Access to Taxpayers Data by the Public -- 6.1. Published Decisions and Other Documents from the Courts and the Tax Administration -- 6.2. List of Taxpayers -- 6.3. Protection of Journalist Sources by the Tax Authorities -- 7. Access to Taxpayers' Data by Individuals -- 8. Consequences of Infringements -- Chile -- Felipe Yañez V. -- 1. Overview -- 1.1. Policy issues -- 1.2. Historical development -- 1.3. General legal framework -- 2. Collection of data -- 2.1. How is data collected? -- 2.2. What kind of additional information? -- 2.3. Proportionality and other relevant principles -- 3. Specific relationships -- 3.1. Banks -- 3.2. Lawyers/tax advisors -- 3.3. Other types of professional confidentiality -- 4. Sharing information domestically -- 4.1. Within the tax administration -- 4.2. With other authorities -- 5. Sharing information internationally -- 6. Access to taxpayers' data by the public -- 6.1. Decisions by the tax administration and the courts -- 6.2. Lists of taxpayers -- 6.3. Protection of journalist sources in the tax administration and tax courts -- 7. Access to taxpayers' data by individuals -- 8. Consequences of infringements -- China -- Linghui Ren -- 1. Overview -- 1.1. Policy issues -- 1.2. Historical development -- 1.2.1. Development of methods for collecting tax information -- 1.2.2. Scope of tax transparency in China -- 1.3. General legal framework -- 2. Collection of data -- 2.1. How is data collected? -- 2.1.1. Means of data collection -- 2.1.2. Tools and means of enforcement -- 2.2. Proportionality -- 3. Specific relationships -- 3.1. Banks -- 3.1.1. Bank secrecy under the law.

3.1.2. Mechanism for account information transmission to the tax authorities.