Banks, Automatic Cross-Border Exchange of Taxpayer Information and English Common Law Fiduciary Duties Owed to Customers
Journal
European Union; International; United Kingdom
Bulletin for International Taxation 2023 (Volume 77), No. 1
This article considers the position of banks regarding the provisions of automatic exchange of information regimes. The author focuses on whether a bank’s behaviour relating to such regimes is subject to a fiduciary duty to customers and any General Data Protection Regulation consequences of some approaches to compliance by banks.