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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
Taxpayers' data protection : do international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI?
Publication

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