The Resource Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
Resource Information
The item Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article explores whether the existing exchnage of information (EoI) instruments and data protection regulations are appropriate and whether they effectively provide safeguards for taxpayers' data during the (A)EoI procedures. It examines protection given by the OECD (A)EoI instruments , EU safeguards and the recently introduced Brazilian LGPD. First the article provides an on overview of the development of tax (A)EoI by the OECD, the EU, and Brazil. Further, it analyses some aspects of taxpayers' data protection rights within tax (A)EoI procedures, covering the OECD EoI instruments and the legal framework on data protection within the EU and Brazil. Finally, the article proposes a temporary solution in the form of an international binding instrument
- Language
- eng
- Label
- Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
- Title
- Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
- Language
- eng
- Summary
- This article explores whether the existing exchnage of information (EoI) instruments and data protection regulations are appropriate and whether they effectively provide safeguards for taxpayers' data during the (A)EoI procedures. It examines protection given by the OECD (A)EoI instruments , EU safeguards and the recently introduced Brazilian LGPD. First the article provides an on overview of the development of tax (A)EoI by the OECD, the EU, and Brazil. Further, it analyses some aspects of taxpayers' data protection rights within tax (A)EoI procedures, covering the OECD EoI instruments and the legal framework on data protection within the EU and Brazil. Finally, the article proposes a temporary solution in the form of an international binding instrument
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 50 (2022), no. 2 ; p. 138-158
- http://library.link/vocab/creatorName
- Liotti, B. Ferreira
- Geographic coverage
-
- International
- European Union
- Latin America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- exchange of information
- automatic exchange of information
- data protection
- taxpayer rights
- tax treaty
- TIEA
- Label
- Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
- Label
- Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxpayers-data-protection--do-international/gfZQffEM6bU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayers-data-protection--do-international/gfZQffEM6bU/">Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Taxpayers-data-protection--do-international/gfZQffEM6bU/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Taxpayers-data-protection--do-international/gfZQffEM6bU/">Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
