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Data Protection and Taxpayers' Rights : Challenges Created by Automatic Exchange of Information.

By: Material type: TextTextSeries: WU SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2018Copyright date: ©2018Edition: 1st edDescription: 1 online resource (505 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087224707
Subject(s): Genre/Form: Additional physical formats: Print version:: Data Protection and Taxpayers' RightsDDC classification:
  • 342.240858
LOC classification:
  • KJE7130 .W474 2018
Online resources:
Contents:
Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Why Do We Need Information Exchange? -- Chapter 3: Exchange of Information - A Historical Overview -- 3.1. Introduction -- 3.2. Bilateral exchange of information -- 3.2.1. The League of Nation's work on exchange of information -- 3.2.1.1. Early developments -- 3.2.1.2. 1927 Model Tax Conventions -- 3.2.1.3. Proposal for automatic exchange of information -- 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions -- 3.2.2. The OECD's work on exchange of information -- 3.2.2.1. First OECD Model of 1963 -- 3.2.2.2. OECD Model of 1977 -- 3.2.2.3. The 2000 update to the OECD Model -- 3.2.2.4. OECD report on Harmful Tax Competition (1998) -- 3.2.2.5. OECD report on Improving Access to Bank Information (2000) -- 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002) -- 3.2.2.7. The 2005 update to the OECD Model -- 3.2.2.8. Global Forum -- 3.2.2.9. The 2012 update to the OECD Model -- 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015) -- 3.2.3. The UN's work on exchange of information -- 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980) -- 3.2.3.2. The 2011 update to the UN Model -- 3.2.3.3. The 2017 update to the UN Model -- 3.2.4. Summary: Bilateral exchange of information -- 3.3. Multilateral exchange of information -- 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988) -- 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010) -- 3.3.3. OECD Common Reporting Standard (2014) -- 3.3.4. BEPS Action 5: Exchange of tax rulings (2015) -- 3.3.5. BEPS Action 13: Country-by-country reporting (2015).
3.3.6. Summary: Multilateral exchange of information -- 3.4. Exchange of information in the European Union -- 3.4.1. Mutual Assistance Directive (1977) -- 3.4.2. Administrative Cooperation Directive (2011) -- 3.4.3. Savings Directive (2003) -- 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015) -- 3.4.5. Automatic exchange of financial account information under the DAC (2014) -- 3.4.6. Fourth Anti-Money Laundering Directive (2015) -- 3.4.7. Access to AML information by tax authorities -- 3.4.8. Fifth Anti-Money Laundering Directive -- 3.4.9. Automatic exchange of tax rulings under the DAC -- 3.4.10. Automatic exchange of CbC reports under the DAC -- 3.4.11. Public CbC reporting -- 3.4.12. Automatic exchange of information on reportable cross-border arrangements -- 3.4.13. Summary: Exchange of information in the European Union -- 3.5. Scope of exchange of information: Steadily increasing? -- Chapter 4: Scope of Automatic Exchange of Information -- 4.1. Introduction -- 4.2. Automatic exchange of financial account information -- 4.2.1. General framework -- 4.2.2. Who has to report: Reporting financial institutions -- 4.2.3. Accounts subject to reporting: Reportable accounts -- 4.2.4. Information to be reported: Reportable information -- 4.2.5. Summary -- 4.3. Automatic exchange of tax rulings -- 4.3.1. General framework -- 4.3.2. Which rulings are subject to reporting? -- 4.3.3. Who will receive the information? -- 4.3.4. Which information has to be reported? -- 4.3.5. Summary -- 4.4. Automatic exchange of country-by-country reports -- 4.4.1. General framework -- 4.4.2. Who has to report? -- 4.4.3. Which persons are subject to reporting? -- 4.4.4. Which information has to be reported? -- 4.4.5. Summary -- 4.5. Beyond automatic exchange of information: Proposal for public country-by-country reporting.
4.5.1. General framework -- 4.5.2. Who has to report? -- 4.5.3. Which information has to be reported? -- 4.5.4. Summary -- 4.6. Automatic exchange of information on reportable cross-border arrangements -- 4.6.1. General framework -- 4.6.2. Who has to report? -- 4.6.3. Which information has to be reported? -- 4.6.4. Summary -- 4.7. Conclusion -- Chapter 5: Exchange of Information and the Risks for Taxpayers -- 5.1. Introduction -- 5.2. Risk of disclosure creates an "uneasy feeling" -- 5.3. Risk of exchange of false information: The Aloe Vera case -- 5.4. Risk of using information for other purposes -- 5.5. Risk of an increasing number of tax disputes -- 5.6. Protection of the taxpayer under automatic exchange of information provisions -- 5.6.1. General issues -- 5.6.2. Confidentiality provisions -- 5.6.3. Procedural rights -- 5.6.4. Data protection in the DAC -- 5.7. Conclusion -- Chapter 6: Data Protection Guarantees in Europe -- 6.1. Introduction -- 6.2. Data protection under article 8 of the European Convention on Human Rights -- 6.2.1. Introduction -- 6.2.2. Scope of application of the ECHR -- 6.2.3. Personal scope -- 6.2.4. Scope of data protection under article 8 of the ECHR -- 6.2.5. The need for a legal basis -- 6.2.6. The need for a legitimate purpose -- 6.2.7. The need for a proportionality assessment -- 6.2.8. Procedural rights -- 6.2.9. Summary: Data protection under the ECHR -- 6.3. Data Protection Directive and General Data Protection Regulation -- 6.3.1. Introduction -- 6.3.2. Scope of application of the DPD and the GDPR -- 6.3.2.1. DPD: Not outside the scope of Community law -- 6.3.2.2. GDPR: Not outside the scope of Union law -- 6.3.2.3. Territorial scope -- 6.3.2.4. Transfer of data to third countries -- 6.3.3. Personal scope -- 6.3.4. Scope of data protection under the DPD and under the GDPR -- 6.3.5. The need for a legal basis.
6.3.6. The need for a legitimate purpose -- 6.3.7. The need for a proportionality assessment -- 6.3.8. Procedural rights -- 6.3.8.1. Right to be informed about data processing -- 6.3.8.2. Right of access to the data -- 6.3.8.3. Right to rectification and erasure -- 6.3.8.4. Right to object -- 6.3.8.5. Communication of a personal data breach to the data subject -- 6.3.8.6. Restrictions of procedural rights -- 6.3.9. Summary: Data protection under the DPD and the GDPR -- 6.4. Data protection in the Charter of Fundamental Rights -- 6.4.1. Introduction -- 6.4.2. Scope of application of the CFR -- 6.4.3. Personal scope -- 6.4.4. Scope of data protection under article 8 of the CFR -- 6.4.5. The need for a legal basis -- 6.4.6. The need for a legitimate purpose -- 6.4.7. The need for a proportionality assessment -- 6.4.8. Procedural rights -- 6.4.9. Summary: Data protection under the CFR -- 6.5. Conclusion -- Chapter 7: Compatibility of Exchange of Information with Data Protection -- 7.1. Introduction -- 7.2. Is exchange of information for tax purposes within the scope of the data protection provisions? -- 7.2.1. Exchange of information between two EU Member States -- 7.2.2. Exchange of information involving third states -- 7.3. Personal scope of data protection provisions -- 7.3.1. Is tax data personal data? -- 7.3.2. Is data of legal persons covered by the personal scope? -- 7.3.3. Is automatic exchange of information covered by the personal scope? -- 7.4. What is protected under European data protection? -- 7.4.1. Introduction -- 7.4.2. Collection of tax information -- 7.4.3. Information exchange for tax purposes -- 7.4.4. Use of exchanged information -- 7.4.5. Storage of exchanged tax information -- 7.4.6. Conclusion -- 7.5. The need for a legal basis -- 7.6. The need for a legitimate purpose -- 7.7. The need for a proportionality assessment.
7.7.1. Introduction -- 7.7.2. Collection and exchange of financial account information -- 7.7.2.1. Introduction -- 7.7.2.2. Proportionality of the number of accounts covered -- 7.7.2.3. Proportionality of the scope of financial information covered -- 7.7.2.4. Proportionality of the number of receiving jurisdictions -- 7.7.2.5. Summary: Collection and exchange of financial account information -- 7.7.3. Use of exchanged information -- 7.7.4. Storage of exchanged tax information -- 7.8. Procedural rights -- 7.8.1. Right to be informed about exchange of information -- 7.8.2. Right of access to the data -- 7.8.3. Right to rectification and erasure -- 7.9. Conclusion -- Chapter 8: Summary and Conclusions -- 8.1. Starting point -- 8.2. Automatic exchange of information -- 8.3. Why do we need exchange of information? -- 8.4. Are there reasons to limit exchange of information? -- 8.5. Data protection guarantees -- 8.6. Compatibility of exchange of information with data protection -- References -- Bibliography -- Books -- Journal articles and book chapters -- Papers, surveys, documents and reports -- Case Law -- Court of Justice of the European Union -- European Court of Human Rights -- Communications of the Centre for Civil and Political Rights -- Domestic courts -- Legislation -- Other Documents -- EU -- Council of the European Union -- European Commission -- European Council -- European Data Protection Supervisor -- European Parliament -- Council of Europe -- Financial Action Task Force (FATF) -- G20 -- League of Nations -- United Nations -- OECD -- Other Titles in the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.
Summary: This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees.
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Cover -- Title -- Copyright -- Preface -- List of Abbreviations -- Chapter 1: Introduction -- Chapter 2: Why Do We Need Information Exchange? -- Chapter 3: Exchange of Information - A Historical Overview -- 3.1. Introduction -- 3.2. Bilateral exchange of information -- 3.2.1. The League of Nation's work on exchange of information -- 3.2.1.1. Early developments -- 3.2.1.2. 1927 Model Tax Conventions -- 3.2.1.3. Proposal for automatic exchange of information -- 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions -- 3.2.2. The OECD's work on exchange of information -- 3.2.2.1. First OECD Model of 1963 -- 3.2.2.2. OECD Model of 1977 -- 3.2.2.3. The 2000 update to the OECD Model -- 3.2.2.4. OECD report on Harmful Tax Competition (1998) -- 3.2.2.5. OECD report on Improving Access to Bank Information (2000) -- 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002) -- 3.2.2.7. The 2005 update to the OECD Model -- 3.2.2.8. Global Forum -- 3.2.2.9. The 2012 update to the OECD Model -- 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015) -- 3.2.3. The UN's work on exchange of information -- 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980) -- 3.2.3.2. The 2011 update to the UN Model -- 3.2.3.3. The 2017 update to the UN Model -- 3.2.4. Summary: Bilateral exchange of information -- 3.3. Multilateral exchange of information -- 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988) -- 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010) -- 3.3.3. OECD Common Reporting Standard (2014) -- 3.3.4. BEPS Action 5: Exchange of tax rulings (2015) -- 3.3.5. BEPS Action 13: Country-by-country reporting (2015).

3.3.6. Summary: Multilateral exchange of information -- 3.4. Exchange of information in the European Union -- 3.4.1. Mutual Assistance Directive (1977) -- 3.4.2. Administrative Cooperation Directive (2011) -- 3.4.3. Savings Directive (2003) -- 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015) -- 3.4.5. Automatic exchange of financial account information under the DAC (2014) -- 3.4.6. Fourth Anti-Money Laundering Directive (2015) -- 3.4.7. Access to AML information by tax authorities -- 3.4.8. Fifth Anti-Money Laundering Directive -- 3.4.9. Automatic exchange of tax rulings under the DAC -- 3.4.10. Automatic exchange of CbC reports under the DAC -- 3.4.11. Public CbC reporting -- 3.4.12. Automatic exchange of information on reportable cross-border arrangements -- 3.4.13. Summary: Exchange of information in the European Union -- 3.5. Scope of exchange of information: Steadily increasing? -- Chapter 4: Scope of Automatic Exchange of Information -- 4.1. Introduction -- 4.2. Automatic exchange of financial account information -- 4.2.1. General framework -- 4.2.2. Who has to report: Reporting financial institutions -- 4.2.3. Accounts subject to reporting: Reportable accounts -- 4.2.4. Information to be reported: Reportable information -- 4.2.5. Summary -- 4.3. Automatic exchange of tax rulings -- 4.3.1. General framework -- 4.3.2. Which rulings are subject to reporting? -- 4.3.3. Who will receive the information? -- 4.3.4. Which information has to be reported? -- 4.3.5. Summary -- 4.4. Automatic exchange of country-by-country reports -- 4.4.1. General framework -- 4.4.2. Who has to report? -- 4.4.3. Which persons are subject to reporting? -- 4.4.4. Which information has to be reported? -- 4.4.5. Summary -- 4.5. Beyond automatic exchange of information: Proposal for public country-by-country reporting.

4.5.1. General framework -- 4.5.2. Who has to report? -- 4.5.3. Which information has to be reported? -- 4.5.4. Summary -- 4.6. Automatic exchange of information on reportable cross-border arrangements -- 4.6.1. General framework -- 4.6.2. Who has to report? -- 4.6.3. Which information has to be reported? -- 4.6.4. Summary -- 4.7. Conclusion -- Chapter 5: Exchange of Information and the Risks for Taxpayers -- 5.1. Introduction -- 5.2. Risk of disclosure creates an "uneasy feeling" -- 5.3. Risk of exchange of false information: The Aloe Vera case -- 5.4. Risk of using information for other purposes -- 5.5. Risk of an increasing number of tax disputes -- 5.6. Protection of the taxpayer under automatic exchange of information provisions -- 5.6.1. General issues -- 5.6.2. Confidentiality provisions -- 5.6.3. Procedural rights -- 5.6.4. Data protection in the DAC -- 5.7. Conclusion -- Chapter 6: Data Protection Guarantees in Europe -- 6.1. Introduction -- 6.2. Data protection under article 8 of the European Convention on Human Rights -- 6.2.1. Introduction -- 6.2.2. Scope of application of the ECHR -- 6.2.3. Personal scope -- 6.2.4. Scope of data protection under article 8 of the ECHR -- 6.2.5. The need for a legal basis -- 6.2.6. The need for a legitimate purpose -- 6.2.7. The need for a proportionality assessment -- 6.2.8. Procedural rights -- 6.2.9. Summary: Data protection under the ECHR -- 6.3. Data Protection Directive and General Data Protection Regulation -- 6.3.1. Introduction -- 6.3.2. Scope of application of the DPD and the GDPR -- 6.3.2.1. DPD: Not outside the scope of Community law -- 6.3.2.2. GDPR: Not outside the scope of Union law -- 6.3.2.3. Territorial scope -- 6.3.2.4. Transfer of data to third countries -- 6.3.3. Personal scope -- 6.3.4. Scope of data protection under the DPD and under the GDPR -- 6.3.5. The need for a legal basis.

6.3.6. The need for a legitimate purpose -- 6.3.7. The need for a proportionality assessment -- 6.3.8. Procedural rights -- 6.3.8.1. Right to be informed about data processing -- 6.3.8.2. Right of access to the data -- 6.3.8.3. Right to rectification and erasure -- 6.3.8.4. Right to object -- 6.3.8.5. Communication of a personal data breach to the data subject -- 6.3.8.6. Restrictions of procedural rights -- 6.3.9. Summary: Data protection under the DPD and the GDPR -- 6.4. Data protection in the Charter of Fundamental Rights -- 6.4.1. Introduction -- 6.4.2. Scope of application of the CFR -- 6.4.3. Personal scope -- 6.4.4. Scope of data protection under article 8 of the CFR -- 6.4.5. The need for a legal basis -- 6.4.6. The need for a legitimate purpose -- 6.4.7. The need for a proportionality assessment -- 6.4.8. Procedural rights -- 6.4.9. Summary: Data protection under the CFR -- 6.5. Conclusion -- Chapter 7: Compatibility of Exchange of Information with Data Protection -- 7.1. Introduction -- 7.2. Is exchange of information for tax purposes within the scope of the data protection provisions? -- 7.2.1. Exchange of information between two EU Member States -- 7.2.2. Exchange of information involving third states -- 7.3. Personal scope of data protection provisions -- 7.3.1. Is tax data personal data? -- 7.3.2. Is data of legal persons covered by the personal scope? -- 7.3.3. Is automatic exchange of information covered by the personal scope? -- 7.4. What is protected under European data protection? -- 7.4.1. Introduction -- 7.4.2. Collection of tax information -- 7.4.3. Information exchange for tax purposes -- 7.4.4. Use of exchanged information -- 7.4.5. Storage of exchanged tax information -- 7.4.6. Conclusion -- 7.5. The need for a legal basis -- 7.6. The need for a legitimate purpose -- 7.7. The need for a proportionality assessment.

7.7.1. Introduction -- 7.7.2. Collection and exchange of financial account information -- 7.7.2.1. Introduction -- 7.7.2.2. Proportionality of the number of accounts covered -- 7.7.2.3. Proportionality of the scope of financial information covered -- 7.7.2.4. Proportionality of the number of receiving jurisdictions -- 7.7.2.5. Summary: Collection and exchange of financial account information -- 7.7.3. Use of exchanged information -- 7.7.4. Storage of exchanged tax information -- 7.8. Procedural rights -- 7.8.1. Right to be informed about exchange of information -- 7.8.2. Right of access to the data -- 7.8.3. Right to rectification and erasure -- 7.9. Conclusion -- Chapter 8: Summary and Conclusions -- 8.1. Starting point -- 8.2. Automatic exchange of information -- 8.3. Why do we need exchange of information? -- 8.4. Are there reasons to limit exchange of information? -- 8.5. Data protection guarantees -- 8.6. Compatibility of exchange of information with data protection -- References -- Bibliography -- Books -- Journal articles and book chapters -- Papers, surveys, documents and reports -- Case Law -- Court of Justice of the European Union -- European Court of Human Rights -- Communications of the Centre for Civil and Political Rights -- Domestic courts -- Legislation -- Other Documents -- EU -- Council of the European Union -- European Commission -- European Council -- European Data Protection Supervisor -- European Parliament -- Council of Europe -- Financial Action Task Force (FATF) -- G20 -- League of Nations -- United Nations -- OECD -- Other Titles in the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.

This book examines the scope of exchange of information and the design of exchange of information provisions in relation to EU data protection requirements and guarantees.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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