Data Protection And Taxpayers Rights Challenges Created By Automatic Exchange Of Information

Author : Viktoria Wöhrer
Publisher :
ISBN 13 : 9789087224714
Total Pages : pages
Book Rating : 4.10/5 ( download)

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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:

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264267999
Total Pages : 326 pages
Book Rating : 4.92/5 ( download)

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Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Author : S.M. Ronco
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.98/5 ( download)

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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.

Author : B. Krähenbühl
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.67/5 ( download)

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Download or read book Personal Data Protection Rights Within the Framework of International Automatic Exchange of Financial Account Information written by B. Krähenbühl and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The introduction of international automatic exchange of financial account information (AEOI) represents a significant leap forward in combatting tax fraud and avoidance. Meanwhile, data protection legislation is developing rapidly to take into account the latest progress in information technology and more rights are being granted to data subjects. The aim of this article is to determine the extent to which data protection provisions may impact the AEOI and identify a minimum common standard of taxpayer rights from a data protection perspective.

Author : John Brondolo
Publisher : International Monetary Fund
ISBN 13 : 1484301110
Total Pages : pages
Book Rating : 4.11/5 ( download)

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Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.

Author : Council of Europe, France
Publisher : OECD Publishing
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.24/5 ( download)

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Download or read book The Convention on Mutual Administrative Assistance in Tax Matters Twentieth Anniversary Edition written by Council of Europe, France and published by OECD Publishing. This book was released on 2008-03-26 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered ...

Author : International Monetary Fund
Publisher : International Monetary Fund
ISBN 13 : 1498344895
Total Pages : 81 pages
Book Rating : 4.90/5 ( download)

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Download or read book Current Challenges in Revenue Mobilization - Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Author : Marina Serrat Romaní
Publisher : Edward Elgar Publishing
ISBN 13 : 1035314568
Total Pages : 391 pages
Book Rating : 4.60/5 ( download)

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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.

Author : Nevia Čičin-Šain
Publisher : Linde Verlag GmbH
ISBN 13 : 3709412587
Total Pages : 541 pages
Book Rating : 4.89/5 ( download)

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Download or read book Justice, Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.

Author :
Publisher :
ISBN 13 : 9789264832121
Total Pages : pages
Book Rating : 4.22/5 ( download)

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Download or read book Peer Review of the Automatic Exchange of Financial Account Information 2021 written by and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: