When May the Tax Authority Inspect Your Bank Account?

I. Introduction: The Tension Between Fiscal Efficiency and Financial Privacy Few questions in modern tax law are as structurally revealing as this: when a revenue authority demands that a bank disclose a taxpayer’s account records, and the bank refuses — who bears the legal consequence? The question is deceptively simple. Its resolution, however, requires navigating … Continue reading When May the Tax Authority Inspect Your Bank Account?