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 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 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 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 Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
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 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 Brussels Effect written by Anu Bradford and published by Oxford University Press. This book was released on 2020-01-27 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: For many observers, the European Union is mired in a deep crisis. Between sluggish growth; political turmoil following a decade of austerity politics; Brexit; and the rise of Asian influence, the EU is seen as a declining power on the world stage. Columbia Law professor Anu Bradford argues the opposite in her important new book The Brussels Effect: the EU remains an influential superpower that shapes the world in its image. By promulgating regulations that shape the international business environment, elevating standards worldwide, and leading to a notable Europeanization of many important aspects of global commerce, the EU has managed to shape policy in areas such as data privacy, consumer health and safety, environmental protection, antitrust, and online hate speech. And in contrast to how superpowers wield their global influence, the Brussels Effect - a phrase first coined by Bradford in 2012- absolves the EU from playing a direct role in imposing standards, as market forces alone are often sufficient as multinational companies voluntarily extend the EU rule to govern their global operations. The Brussels Effect shows how the EU has acquired such power, why multinational companies use EU standards as global standards, and why the EU's role as the world's regulator is likely to outlive its gradual economic decline, extending the EU's influence long into the future.
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 The External Tax Strategy of the EU in a Post BEPS Environment written by Adolfo J. Martín Jiménez and published by . This book was released on 2019 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book APEC Privacy Framework written by and published by . This book was released on 2005 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book EU Internet Law in the Digital Single Market written by Tatiana-Eleni Synodinou and published by Springer Nature. This book was released on 2021-06-25 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the ongoing evolution of the digital society challenging the boundaries of the law, new questions are arising – and new answers being given – even now, almost three decades on from the digital revolution. Written by a panel of legal specialists and edited by experts on EU Internet law, this book provides an overview of the most recent developments affecting the European Internet legal framework, specifically focusing on four current debates. Firstly, it discusses the changes in online copyright law, especially after the enactment of the new directive on the single digital market. Secondly, it analyzes the increasing significance of artificial intelligence in our daily life. The book then addresses emerging issues in EU digital law, exploring out of the box approaches in Internet law. It also presents the last cyber-criminality law trends (offenses, international instrument, behaviors), and discusses the evolution of personal data protection. Lastly, it evaluates the degree of consumer and corporate protection in the digital environment, demonstrating that now, more than ever, EU Internet law is based on a combination of copyright, civil, administrative, criminal, commercial and banking laws.
Download or read book The Economics and Implications of Data written by Mr.Yan Carriere-Swallow and published by International Monetary Fund. This book was released on 2019-09-23 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: This SPR Departmental Paper will provide policymakers with a framework for studying changes to national data policy frameworks.
Download or read book Handbook on European data protection law written by Council of Europe and published by Council of Europe. This book was released on 2018-04-15 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rapid development of information technology has exacerbated the need for robust personal data protection, the right to which is safeguarded by both European Union (EU) and Council of Europe (CoE) instruments. Safeguarding this important right entails new and significant challenges as technological advances expand the frontiers of areas such as surveillance, communication interception and data storage. This handbook is designed to familiarise legal practitioners not specialised in data protection with this emerging area of the law. It provides an overview of the EU’s and the CoE’s applicable legal frameworks. It also explains key case law, summarising major rulings of both the Court of Justice of the European Union and the European Court of Human Rights. In addition, it presents hypothetical scenarios that serve as practical illustrations of the diverse issues encountered in this ever-evolving field.
Download or read book Taxing Wages 2021 written by OECD and published by OECD Publishing. This book was released on 2021-04-29 with total page 651 pages. Available in PDF, EPUB and Kindle. Book excerpt: This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.
Download or read book Handbook on European Data Protection Law written by Union européenne. Agence des droits fondamentaux and published by . This book was released on 2014 with total page 209 pages. Available in PDF, EPUB and Kindle. Book excerpt: The aim of this handbook is to raise awareness and improve knowledge of data protection rules in European Union and Council of Europe member states by serving as the main point of reference to which readers can turn. It is designed for non-specialist legal professionals, judges, national data protection authorities and other persons working in the field of data protection.
