Processing...
Continue shopping Go to cart
return to product list

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

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.
tab_0
Title:

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

Series:

Volume 10 in the WU Series

Author(s):
Date of publication:
ISBN:

978-90-8722-469-1

Type of publication:

Print book

Number of pages:

506

Terms:

Shipping fees apply. View shipping information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Print
tab_1
Title:

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

Series:

Volume 10 in the WU Series

Author(s):
Date of publication:
ISBN:

978-90-8722-470-7

Type of publication:

eBook in ePub format

Number of pages:

506

Other:

Please note: Adobe Digital Editions is required

Read our eBook FAQ | Download sample | Demo

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: ePub
tab_2
Title:

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

Series:

Volume 10 in the WU Series

Author(s):
Date of publication:
ISBN:

978-90-8722-471-4

Type of publication:

eBook in PDF format

Number of pages:

506

Other:

This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.

Please note: Adobe Acrobat Reader is required

For further information see our eBook FAQ.

Price:
EUR 84 / USD 100 (VAT excl.)
Order eBook: PDF
tab_3
Title:

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

Series:

Volume 10 in the WU Series

Author(s):
Date of publication:
ISBN:

978-90-8722-469-1

Type of publication:

Online book

Number of pages:

506

Terms:

Up to 5 users. View purchase information

Price:
EUR 105 / USD 125 (VAT excl.)
Order Online Book
tab_offer
  • Order both the print and an electronic version of the book and receive a 20% discount on each format. The discount is calculated automatically in your shopping cart.
  • Bulk discounts apply on orders of 11 or more books of the same format (this applies to each of the formats). The offer is not valid for resellers.
  • Students are entitled to a 50% discount on IBFD books (valid student card required).

To obtain bulk or student discounts, contact Customer Support.

Data Protection and Taxpayers’ Rights: Challenges Created by Automatic Exchange of Information
Why this book?
In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in a detailed manner.
 
In the area of data protection, the General Data Protection Regulation was adopted in 2016 and entered into force on 25 May 2018. It replaces the Data Protection Directive and further harmonizes data protection in the European Union. What is more, the ECJ has stressed the importance of data protection in some high-profile cases. This book examines the most important existing data protection guarantees in the European Union. The analyses in this book of article 8 of the ECHR, article 8 of the CFR, the DPD and the GDPR focus on the level of data protection and the specific guarantees recognized by the European Court of Human Rights and the Court of Justice of the European Union, in particular those aspects that could be critical when it comes to the exchange of information in tax matters.

We can observe an expansion of both data protection and the exchange of information. These two fields of law, however, are not always easy to align with each other. This book analyses whether the scope of exchange of information is in line with the data protection requirements in the European Union and how exchange of information provisions have to be designed in order to be compliant with EU data protection guarantees.

 

Downloads

 

This book is part of the WU Institute for Austrian and International Tax Law – Tax Law and Policy Series

 

Author(s)
Dr Viktoria Wöhrer, LLM, BSc, is a Senior Associate at Rödl & Partner in Vienna and a lecturer at WU (Vienna University of Economics and Business), as well as the author of various publications on international, European and domestic Austrian tax law. This book is based on her doctoral thesis, which she wrote while she was a research and teaching associate at the Christian Doppler Laboratory for “Transparency in International Tax Law”, established at the Institute for Austrian and International Tax Law of WU.
Reviewed by Aikaterini Antoniou
Intertax – Vol. 47 (2019), Issue 3, pp. 335-337
 
Wöhrer’s book is a great contribution to the academic dialogue. One of the strongest points is the presence of a clear research question. By answering it, she ultimately fills an existing gap, as her book takes into account all recent changes in the tax and data protection fields. The changes in these fields are so drastic – especially after the financial crisis – that they make any prior consideration of the issue a bit outdated. At the same time, it provides readers with inputs for further academic research. This is because, even though it ultimately focuses only on financial account information, it raises many questions regarding procedural rights, confidentiality issues and data protection issues when tax rulings or CbC reports are exchanged.
 
 
Send us your review 

Since we value your opinion, we invite you to share your thoughts about this IBFD book with other clients.

return to product list