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The Resource Data protection and taxpayers' rights : challenges created by automatic exchange of information

Data protection and taxpayers' rights : challenges created by automatic exchange of information

Label
Data protection and taxpayers' rights : challenges created by automatic exchange of information
Title
Data protection and taxpayers' rights : challenges created by automatic exchange of information
Creator
Subject
Language
eng
Summary
In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in a detailed manner. In the area of data protection, the General Data Protection Regulation was adopted in 2016 and entered into force on 25 May 2018. It replaces the Data Protection Directive and further harmonizes data protection in the European Union. What is more, the ECJ has stressed the importance of data protection in some high-profile cases. This book examines the most important existing data protection guarantees in the European Union. The analyses in this book of article 8 of the ECHR, article 8 of the CFR, the DPD and the GDPR focus on the level of data protection and the specific guarantees recognized by the European Court of Human Rights and the Court of Justice of the European Union, in particular those aspects that could be critical when it comes to the exchange of information in tax matters. We can observe an expansion of both data protection and the exchange of information. These two fields of law, however, are not always easy to align with each other. This book analyses whether the scope of exchange of information is in line with the data protection requirements in the European Union and how exchange of information provisions have to be designed in order to be compliant with EU data protection guarantees
http://library.link/vocab/creatorName
Wöhrer, V
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
European and International tax law and policy series
Series volume
10
http://library.link/vocab/subjectName
  • automatic exchange of information
  • exchange of information
  • taxpayer rights
  • tax treaty
  • Mutual Administrative Assistance Convention
  • TIEA
  • EU Directive
  • ECJ case law
  • ECHR case law
  • country-by-country reporting
  • BEPS Action Plan
Label
Data protection and taxpayers' rights : challenges created by automatic exchange of information
Instantiates
Publication
Extent
xviii, 483 p.
Isbn
9789087224714
Isbn Type
(pdf)
Label
Data protection and taxpayers' rights : challenges created by automatic exchange of information
Publication
Extent
xviii, 483 p.
Isbn
9789087224714
Isbn Type
(pdf)

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