Download or read book Data Protection in Direct Tax Matters and Developments from the EU Standpoint written by Stefano Maria Ronco and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of this contribution is to address the complex relationship between taxation law and the protection of taxpayers' data, primarily from the perspective of EU data protection law and in connection with mechanisms of exchange of information. This article points out at the outset that the legislation protecting personal data in tax matters at EU level is still rather fragmented, and that the body of jurisprudence of the Court of Justice of the European Union and of the European Court of Human Rights has not yet fully developed specific guidance, especially as regards the compatibility of automatic exchange of information with the right to the protection of personal data. In light of this, the research takes as a reference point the case law on the right to the protection of personal data in matters not related to taxation, with a view to assessing whether useful indications and principles could be transposed to the field of taxation. In addition, the analysis offers some insights into (i) the available safeguards in the hands of taxpayers during the processing of their personal data by tax authorities; and (ii) the consequences of the adoption of the General Data Protection Regulation for Directive 2011/16/EU on exchange of information in tax matters, and for international agreements based on the FATCA and CRS frameworks.Full-text Paper.
Download or read book Data Protection in Direct Tax Matters and Developments from the EU Standpoint the Case of Automatic Exchange of Information written by S.M. Ronco and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of this contribution is to address the complex relationship between taxation law and the protection of taxpayers' data, primarily from the perspective of EU data protection law and in connection with mechanisms of exchange of information. This article points out at the outset that the legislation protecting personal data in tax matters at EU level is still rather fragmented, and that the body of jurisprudence of the Court of Justice of the European Union and of the European Court of Human Rights has not yet fully developed specific guidance, especially as regards the compatibility of automatic exchange of information with the right to the protection of personal data. In light of this, the research takes as a reference point the case law on the right to the protection of personal data in matters not related to taxation, with a view to assessing whether useful indications and principles could be transposed to the field of taxation. In addition, the analysis offers some insights into (i) the available safeguards in the hands of taxpayers during the processing of their personal data by tax authorities; and (ii) the consequences of the adoption of the General Data Protection Regulation for Directive 2011/16/EU on exchange of information in tax matters, and for international agreements based on the FATCA and CRS frameworks.
Download or read book Data Protection and Taxpayers Rights Challenges Created by Automatic Exchange of Information written by Viktoria Wöhrer and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Exchange of Information in the EU written by Marina Serrat Romaní and published by Edward Elgar Publishing. This book was released on 2024-04-12 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers’ rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework.
Download or read book Personal Data Protection and Legal Developments in the European Union written by Tzanou, Maria and published by IGI Global. This book was released on 2020-06-12 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the age of technological advancement, including the emergence of artificial intelligence, big data, and the internet of things, the need for privacy and protection has risen massively. This phenomenon has led to the enforcement of two major legal directives in the European Union (EU) that aim to provide vigorous protection of personal data. There is a need for research on the repercussions and developments that have materialized with these recent regulations and how the rest of the world has been affected. Personal Data Protection and Legal Developments in the European Union is an essential reference source that critically discusses different aspects of the GDPR and the Law Enforcement Directive as well as recent jurisprudential developments concerning data privacy in the EU and its member states. It also addresses relevant recent case law of the Court of Justice of the EU, the European Court of Human Rights, and national courts. Featuring research on topics such as public transparency, medical research data, and automated decision making, this book is ideally designed for law practitioners, data scientists, policymakers, IT professionals, politicians, researchers, analysts, academicians, and students working in the areas of privacy, data protection, big data, information technology, and human rights law.
Download or read book European Tax Law Volume 1 written by Peter J. Wattel and published by Kluwer Law International B.V.. This book was released on 2022-10-23 with total page 1090 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ben Terra (1946–2019) was professor of tax law at the universities of Amsterdam (UvA), the Netherlands, and Lund, Sweden. Peter Wattel is Advocate General in the Supreme Court of the Netherlands, State Councillor extraordinary in the Netherlands, Council of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Sjoerd Douma is professor at the ACTL, Director of the Adv LLM programme in International Tax Law at Amsterdam Law School, and partner at Lubbers, Boer & Douma in The Hague. Otto Marres is professor at the ACTL, and tax lawyer at Meijburg & Co., Amsterdam. Hein Vermeulen is Director of PwC’s EU Direct Tax Group, Amsterdam. Dennis Weber is professor of European Corporate Taxation at the ACTL and of counsel at Loyens & Loeff. The eighth edition of this leading textbook brings its comprehensive and systematic survey of European Tax Law up to March 2022. With its critical discussion of the EU tax rules and of the European Court’s case law in tax matters, it surpasses every other textbook on EU Tax Law in its clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law. The in-depth coverage of Volume I includes the following: 1. The far-reaching consequences of the EU free movement rights, the EU State aid prohibition, the EU Charter of Fundamental Rights, and the general principles of EU law for national tax law, tax treaties, national (tax) procedure, State liability, and relations with third States. 2. Secondary EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, cross-border tax dispute settlement instruments, the Anti-Tax Avoidance Directive and pending company tax proposals). 3. (Automatic) exchange of information and other administrative assistance in the assessment and recovery of taxes between the EU Member States. 4. Soft Law on Harmful Tax Competition. Procedural matters and the extent of judicial protection are emphasized throughout this volume. This new edition will continue to be of immense value to law school and university programmes in (international) tax law and in European Union law and for practice. Volume II (2021) of this book covers harmonization of indirect taxation, energy taxation and capital duty, as well as administrative cooperation in the field of indirect taxation.
Download or read book Ensuring Taxpayer Rights in the Era of Automatic Exchange of Information EU Data Protection Rules and Cases written by X. Huang and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: With the automatic exchange of information on tax matters (AEOI) developing into the new international standard, large quantities of information have been or will be subject to cross-border transfer. As a result, data play a significant role in the mechanism. Although the European Union is equipped with various legal sources in data protection, guarantees provided to taxpayers in AEOI legal instruments need to be further developed in order to be consistent with those provided by data protection rules in the European Union. This article analyses taxpayers' right to data protection by studying the interrelationships between rules in EU Directives regarding administrative administration and those regarding data protection. Moreover, relevant Court of Justice of the European Union (CJEU) case law is discussed in light of the afore-mentioned rules, highlighting the insufficiencies of prevailing AEOI legislation in ensuring proportionality and taxpayer protection in third countries. Finally, the newly adopted General Data Protection Regulation is assessed.
Download or read book Data Protection and Privacy In visibilities and Infrastructures written by Ronald Leenes and published by Springer. This book was released on 2017-02-07 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book features peer reviewed contributions from across the disciplines on themes relating to protection of data and to privacy protection. The authors explore fundamental and legal questions, investigate case studies and consider concepts and tools such as privacy by design, the risks of surveillance and fostering trust. Readers may trace both technological and legal evolution as chapters examine current developments in ICT such as cloud computing and the Internet of Things. Written during the process of the fundamental revision of revision of EU data protection law (the 1995 Data Protection Directive), this volume is highly topical. Since the European Parliament has adopted the General Data Protection Regulation (Regulation 2016/679), which will apply from 25 May 2018, there are many details to be sorted out. This volume identifies and exemplifies key, contemporary issues. From fundamental rights and offline alternatives, through transparency requirements to health data breaches, the reader is provided with a rich and detailed picture, including some daring approaches to privacy and data protection. The book will inform and inspire all stakeholders. Researchers with an interest in the philosophy of law and philosophy of technology, in computers and society, and in European and International law will all find something of value in this stimulating and engaging work.
Download or read book Combating Tax Avoidance in the EU written by José Manuel Almudí Cid and published by Kluwer Law International B.V.. This book was released on 2018-12-20 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following each Member State's need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package and other recent and ongoing European actions taken in direct taxation. With contributions from both prominent tax academics and Spain's delegates to the European meetings where these rules are debated and promulgated, the book covers such issues and topics as the following: – the development of the EU Strategy towards Aggressive Tax Planning; – recent tax-related jurisprudence of the European Court of Justice; – the Anti-Tax Avoidance Directive; – tax treaties and non-tax treaties with tax consequences both between Member States and between Member States and third countries; – code of conduct for business taxation; – automatic exchange of information; – country-by-country reporting; – arbitration in tax matters; – external strategy for effective taxation regarding non-EU countries; – competition and state aid developments in direct taxation; – the Common Consolidated Tax Base; and – digital significant presence and permanent establishment. As the EU pursues its ambitious tax agenda, taxation's contribution to EU growth and competitiveness and its part in relations with the rest of the world will come into ever clearer focus. In addition to its insights into these trends, the book's unparalleled practical information and analysis will be of great value to tax practitioners dealing with investment analysis, tax planning schemes, and other features of the current international tax landscape.
Download or read book EU Tax Disclosure Rules written by Haase, Florian and published by Edward Elgar Publishing. This book was released on 2021-08-27 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.
Download or read book Overview of Legislation Practices Regarding Exchange of Information Between National Tax Administrations in Tax Matters written by and published by . This book was released on 2015 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It deals with the need for information exchange between sovereign states on tax-related issues, which is increasing rapidly. In this vein, the Organisation for Economic Co-operation and Development (OECD) and the EU have developed better instruments of information exchange. The OECD has enlarged the scope of Articles 26, 27 of the OECD Model Tax Convention (MTC) and has in parallel proposed a specific Tax Information Exchange Agreement (TIEA) Model. Both sources have been increasingly used in the bilateral treaty practice. In parallel, the EU has enacted two new directives: the Directive concerning Mutual Assistance for the Recovery of Claims and the Directive on Administrative Cooperation. This paper aims at providing a systematic overview of recent developments (including on the concept of 'automatic exchange') and explains the content and function of the legal sources delimiting each other. The paper also deals with the legal protection of taxpayers, especially with the protection of personal data and commercial, industrial, business and professional secrets. It emphasizes the necessity of an international tax secret as an EU minimum standard.
Download or read book Responsible Finance and Digitalization written by Panu Kalmi and published by Taylor & Francis. This book was released on 2022-09-30 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aftermath of the 2008 crisis has substantially increased the regulation of banks and insurance companies and curtailed their risk taking, which has shifted much of the risk to their clients: firms and consumers. At the same time, digitalization has encouraged the entry of new firms combining finance and technological innovation, a phenomenon known as FinTech. The emergence of non-bank financial entities has contributed to the fragmentation of financial services, and also opened up new markets. Furthermore, the growing emphasis on corporate social responsibility has made it increasingly important for financial organizations to care about their public image. Drawing together these diverse strands, this book examines how the financial sector is evolving and how the existing actors are adapting to the institutional change and to the challenges from new actors and competitors. It also addresses the issue of how financial organizations are providing fixes to the challenges at the systemic level and how a healthier, more diverse and socially responsible financial sector is beneficial to the operations of the market economy as a whole. While there are books that address each of these issues, and also books that look at organizational diversity, there are few that investigate their interconnectedness. Responsible Finance and Digitalization offers a topical overview of the changes that are taking place in the financial sector and how the financial sector itself can contribute to solving global challenges. It equips both students (at MBA and other levels) and practitioners with analytical tools to reflect on this change and to take appropriate action to ensure that their organization can successfully navigate it and create value.
Download or read book European Data Protection Coming of Age written by Serge Gutwirth and published by Springer. This book was released on 2014-12-14 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: On 25 January 2012, the European Commission presented its long awaited new “Data protection package”. With this proposal for a drastic revision of the data protection framework in Europe, it is fair to say that we are witnessing a rebirth of European data protection, and perhaps, its passage from an impulsive youth to a more mature state. Technology advances rapidly and mobile devices are significantly changing the landscape. Increasingly, we carry powerful, connected, devices, whose location and activities can be monitored by various stakeholders. Very powerful social network sites emerged in the first half of last decade, processing personal data of many millions of users. Updating the regulatory network was imminent and the presentation of the new package will initiate a period of intense debate in which the proposals will be thoroughly commented upon and criticized, and numerous amendments will undoubtedly be proposed. This volume brings together some 19 chapters offering conceptual analyses, highlighting issues, proposing solutions, and discussing practices regarding privacy and data protection. In the first part of the book, conceptual analyses of concepts such as privacy and anonymity are provided. The second section focuses on the contrasted positions of digital natives and ageing users in the information society. The third section provides four chapters on privacy by design, including discussions on roadmapping and concrete techniques. The fourth section is devoted to surveillance and profiling, with illustrations from the domain of smart metering, self-surveillance and the benefits and risks of profiling. The book concludes with case studies pertaining to communicating privacy in organisations, the fate of a data protection supervisor in one of the EU member states and data protection in social network sites and online media. This volume brings together some 19 chapters offering conceptual analyses, highlighting issues, proposing solutions, and discussing practices regarding privacy and data protection. In the first part of the book, conceptual analyses of concepts such as privacy and anonymity are provided. The second section focuses on the contrasted positions of digital natives and ageing users in the information society. The third section provides four chapters on privacy by design, including discussions on roadmapping and concrete techniques. The fourth section is devoted to surveillance and profiling, with illustrations from the domain of smart metering, self-surveillance and the benefits and risks of profiling. The book concludes with case studies pertaining to communicating privacy in organisations, the fate of a data protection supervisor in one of the EU member states and data protection in social network sites and online media.
Download or read book Dissemination of Tax Good Governance Standards by the EU and the OECD written by Stefanie Geringer and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The limited powers of the European Union (EU) in the field of direct taxation law have traditionally been interpreted against the background of the significance of fiscal policy for national concepts of sovereignty. The EU's actions in direct tax matters have therefore chiefly focused on selective measures to harmonize the corporate taxation systems of the Member States. Nevertheless, initiatives for a common external fiscal policy at the Union level have grown in importance in the 21st century, in particular in connection with the dissemination of the EU standards for good governance in the tax area (hence, tax good governance).From the outset, tax good governance has been linked to the ideas of transparency, exchange of information and fair tax competition (those were later complemented by anti-BEPS minimum standards). Notwithstanding, the EU's approach to communicating, disseminating and executing its norms has undergone noticeable changes over the past 14 years. Early documents still centered on pushing the EU's agenda forward by way of identifying case-by-case solutions at the negotiation stage, thereby arguably acknowledging the importance of equal footing. By contrast, more recent instruments - most prominently the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist) - are characterized by the unilateral imposition of EU standards and parallel introduction of defensive (tax and non-tax) measures to encourage compliance by third countries, in particular low-income countries. These developments have not taken place in a vacuum and should therefore be read in connection with the actions taken by the relevant stakeholders as well as external powers such as international organizations and intergovernmental networks. In this regard, the different development of the approaches of the EU and the OECD to disseminate their standards of tax good governance seems particularly remarkable, since the EU has often relied on OECD concepts for the legal design of its hard or soft law and thus largely paralleled the measures taken and methods chosen at the OECD level. Against this background, this paper sets out to contribute to the scholarly discussions on the EU's mission to promote tax good governance standards and its intersections with corresponding OECD work by assessing the changes in treatment and tone at the EU level and contextualizing these developments with parallel initiatives on harmful tax competition, transparency, exchange of information and BEPS at the OECD level. This comparative analysis allows to yield the following conclusions: that the EU's attitude has changed diametrically in comparison to the OECD's approach; that there are several factors which might be able to explain this rather unusual phenomenon; and that the current EU policy actions to promote tax good governance are nevertheless faced with criticism for reproducing antiquated and biased patterns of thought and behavior in relation to low-income countries which, in light of the current zeitgeist and geopolitical developments, deserve a reassessment.
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol written by OECD and published by OECD Publishing. This book was released on 2011-06-01 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.
