The Exchange of Tax Information between EU Member States and Third Countries: Privacy and Data Protection Concerns

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. The present article analyses the main issues arising in respect of EoTI between EU Member States and third countries in light of ECtHR and ECJ case law.