The Resource The exchange of tax information between EU Member States and third countries : privacy and data protection concerns

The exchange of tax information between EU Member States and third countries : privacy and data protection concerns

Label
The exchange of tax information between EU Member States and third countries : privacy and data protection concerns
Title
The exchange of tax information between EU Member States and third countries : privacy and data protection concerns
Creator
Subject
Language
eng
Summary
In recent decades, international pressure to enhance administrative cooperation and tax transparency has led to rapid implementation of structured exchange of tax information (EoTI) frameworks. However, the substantial increase in the volume of personal data processed is leading to significant privacy and data protection concerns. This article analyses the main issues arising in respect of EoTI between EU Member States and third countries in light of European Court of Human Rights and European Court of Justice case law
Citation source
In: European taxation. - Amsterdam. - Vol. 61 (2021), no. 4 ; p. 133-138
http://library.link/vocab/creatorName
Favaloro, G.A.C
Geographic coverage
  • International
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • exchange of information
  • taxpayer rights
  • data protection
  • ECJ case law
  • ECHR case law
Label
The exchange of tax information between EU Member States and third countries : privacy and data protection concerns
Instantiates
Publication
Label
The exchange of tax information between EU Member States and third countries : privacy and data protection concerns
Publication

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