Tax secrecy provisions: a comparative analysis between Malaysia and other commonwealth countries

Ensuring the confidentiality of taxpayer information is fundamental to fostering trust in tax systems; however, evolving international standards on tax transparency increasingly require tax authorities to share taxpayer information domestically and across borders. This article compares Malaysia’s ta...

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Bibliographic Details

Main Authors:	Yussof, Salwa Hana, Mohd. Isa, Khadijah, Abdullah, Nurhidayah, Khalid, Maryam
Format:	Article
Language:	en
Published:	Kluwer Law International 2025
Subjects:	HJ2240 Revenue. Taxation K559 Comparative Law KPG Malaysia
Online Access:	http://irep.iium.edu.my/124574/2/124574_Tax%20secrecy%20provisions.pdf http://irep.iium.edu.my/124574/ https://kluwerlawonline.com/journalarticle/Intertax/53.12/TAXI2025075
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