Tax Secrecy and Tax Transparency The Relevance of Confidentiality in Tax Law- Part 1 and 2

Eleonor Kristoffersson is Doctor of Law and Professor in Tax Law at Örebro University in Sweden. She has a Master of Laws from Göteborg University and a LLM Degree from Mannheim University. She is President of the Institute of Value Added Tax Research at Stockholm University. Michael Lang is Head of the Institute for Austrian and International Tax Law at the WU (Vienna University of Economics and Business) and Academic Director of both the LLM in International Tax Law and of the doctoral programme in international business taxation DIBT of this university. Pasquale Pistone is Professor at the Institute for Austrian and International Tax Law at the WU (Vienna University of Economics and Business), Associate Professor of Tax Law at the University of Salerno (Italy), Academic Director of IBFD, and member of the editorial board of Intertax. Josef Schuch received his doctorate in law for his thesis on expenses and losses under tax treaty law and his PhD for his work on timing issues under tax treaty law. He has been Professor for International Tax Law at the Institute for Austrian and International Tax Law since 2002. Claus Staringer has been Professor for Tax Law at the Institute for Austrian and International Tax Law since 1997. He received his legal education at the University of Vienna as well as at the WU (Vienna University of Economics and Business). He is author of numerous publications; he works as principal consultant with a law firm in Vienna. Alfred Storck is Visiting Professor at the Institute. He is Honorary Professor for Company Taxation and Managerial Finance at the University of St. Gallen. He is a member of the Tax Committee of the Business and Industry Advisory Council BIAC at OECD.