Data protection and taxpayers' rights : challenges created by automatic exchange of information /

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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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Wöhrer, Viktoria (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam, The Netherlands : IBFD, [2018]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series.
Temas:
Data protection > Law and legislation > European Union countries.
Tax administration and procedure > European Union countries.
Impôt > Administration et procédure > Pays de l'Union européenne.
LAW > Constitutional.
LAW > Public.
Data protection > Law and legislation.
Tax administration and procedure.
European Union countries.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Cover
  • Title
  • Copyright
  • Preface
  • List of Abbreviations
  • Chapter 1: Introduction
  • Chapter 2: Why Do We Need Information Exchange?
  • Chapter 3: Exchange of Information
  • A Historical Overview
  • 3.1. Introduction
  • 3.2. Bilateral exchange of information
  • 3.2.1. The League of Nation's work on exchange of information
  • 3.2.1.1. Early developments
  • 3.2.1.2. 1927 Model Tax Conventions
  • 3.2.1.3. Proposal for automatic exchange of information
  • 3.2.1.4. 1946 London and 1943 Mexico Model Tax Conventions
  • 3.2.2. The OECD's work on exchange of information
  • 3.2.2.1. First OECD Model of 1963
  • 3.2.2.2. OECD Model of 1977
  • 3.2.2.3. The 2000 update to the OECD Model
  • 3.2.2.4. OECD report on Harmful Tax Competition (1998)
  • 3.2.2.5. OECD report on Improving Access to Bank Information (2000)
  • 3.2.2.6. OECD Model Agreement on Exchange of Information on Tax Matters (2002)
  • 3.2.2.7. The 2005 update to the OECD Model
  • 3.2.2.8. Global Forum
  • 3.2.2.9. The 2012 update to the OECD Model
  • 3.2.2.10. Model Protocol for the Purpose of Allowing the Automatic and Spontaneous Exchange of Information under a TIEA (2015)
  • 3.2.3. The UN's work on exchange of information
  • 3.2.3.1. United Nations Model Double Taxation Convention between Developed and Developing Countries (1980)
  • 3.2.3.2. The 2011 update to the UN Model
  • 3.2.3.3. The 2017 update to the UN Model
  • 3.2.4. Summary: Bilateral exchange of information
  • 3.3. Multilateral exchange of information
  • 3.3.1. CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters (1988)
  • 3.3.2. Protocol amending the Convention on Mutual Administrative Assistance in Tax Matters (2010)
  • 3.3.3. OECD Common Reporting Standard (2014)
  • 3.3.4. BEPS Action 5: Exchange of tax rulings (2015)
  • 3.3.5. BEPS Action 13: Country-by-country reporting (2015)
  • 3.3.6. Summary: Multilateral exchange of information
  • 3.4. Exchange of information in the European Union
  • 3.4.1. Mutual Assistance Directive (1977)
  • 3.4.2. Administrative Cooperation Directive (2011)
  • 3.4.3. Savings Directive (2003)
  • 3.4.4. Amendments to the Savings Directive (2014) and repeal of the Savings Directive (2015)
  • 3.4.5. Automatic exchange of financial account information under the DAC (2014)
  • 3.4.6. Fourth Anti-Money Laundering Directive (2015)
  • 3.4.7. Access to AML information by tax authorities
  • 3.4.8. Fifth Anti-Money Laundering Directive
  • 3.4.9. Automatic exchange of tax rulings under the DAC
  • 3.4.10. Automatic exchange of CbC reports under the DAC
  • 3.4.11. Public CbC reporting
  • 3.4.12. Automatic exchange of information on reportable cross-border arrangements
  • 3.4.13. Summary: Exchange of information in the European Union
  • 3.5. Scope of exchange of information: Steadily increasing?
  • Chapter 4: Scope of Automatic Exchange of Information
  • 4.1. Introduction
  • 4.2. Automatic exchange of financial account information

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