The Resource Personal data protection rights within the framework of international automatic exchange of financial account information

Personal data protection rights within the framework of international automatic exchange of financial account information

Label
Personal data protection rights within the framework of international automatic exchange of financial account information
Title
Personal data protection rights within the framework of international automatic exchange of financial account information
Creator
Subject
Language
eng
Summary
The introduction of international automatic exchange of financial account information (AEOI) represents a significant leap forward in combatting tax fraud and avoidance. Meanwhile, data protection legislation is developing rapidly to take into account the latest progress in information technology and more rights are being granted to data subjects. The aim of this article is to determine the extent to which data protection provisions may impact the AEOI and identify a minimum common standard of taxpayer rights from a data protection perspective
Citation source
In: European taxation. - Amsterdam. - Vol. 58 (2018), no. 8 ; p. 354-362
http://library.link/vocab/creatorName
Krähenbühl, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • automatic exchange of information
  • tax avoidance
  • human rights
  • taxpayer rights
  • proportionality
Label
Personal data protection rights within the framework of international automatic exchange of financial account information
Instantiates
Publication
Label
Personal data protection rights within the framework of international automatic exchange of financial account information
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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