obligation usually imposed on tax officials not to reveal particulars about the identity and personal circumstances of taxpayers, or about any of the various aspects governing their tax liability, except in certain strictly limited circumstances, for example, during legal proceedings before a court or under the terms of a tax treaty, to the tax authorities of the treaty partner. Nevertheless, in many (although not all) countries tax secrecy is extended to court proceedings to which the public is not admitted; court decisions are published omitting the name and any other details that identify the taxpayer.