M) Confidentiality

  1. Are the affairs of the taxpayer kept confidential by the tax officials who are charged with handling the affairs of the taxpayer in question?

  2. Are tax officials who have a personal relationship with the taxpayers not to be involved with the taxpayers' dealings with the tax authority?

  3. Do taxpayers have the right to refuse to disclose information that is clearly unrelated to the issue being dealt with by the tax authority?

  4. Can the tax authority obtain information from third parties about large groups of taxpayers (e.g. require centralized data from banks)?