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 tax secrecy provisions
with those of four Commonwealth jurisdictions: Australia, India, New Zealand,
and the United Kingdom. Data were aggregated from legislation, case law,
official guidelines, and public domain documents to provide insights into
statutory frameworks and practical applications. The study analyses five key
dimensions: the scope of confidentiality, statutory exceptions, exchange of
information (EOI) across jurisdictions, inter-agency data sharing, and using
de-identified data for research purposes. The findings reveal that, while all
jurisdictions uphold strict legal protections for taxpayer information,
Australia and the United Kingdom adopt approaches that are more transparent and
pragmatic providing clear statutory mechanisms for data sharing and public
assurance on confidentiality safeguards. In contrast, Malaysia’s broad secrecy
provisions and strict interpretation, while relying on ministerial approval,
offer limited transparency and risk inconsistent practices. A review of
Malaysia’s existing secrecy provisions is recommended along with enhanced
public communication to achieve a more balanced approach between
confidentiality and transparency in accordance with international best
practices.