Jackson, Grahame R.
Banks, automatic cross-border exchange of taxpayer information and English common law fiduciary duties owed to customers electrónico / Grahame Jackson
Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD en la Biblioteca del IEF.
This article considers the position of banks regarding the provisions of automatic exchange of information regimes. The author focuses on whether a bank’s behaviour relating to such regimes is subject to a fiduciary duty to customers and any General Data Protection Regulation consequences of some approaches to compliance by banks.
BANCA
BANCOS
INTERCAMBIO DE INFORMACION TRIBUTARIA
PROTECCION DE DATOS
REINO UNIDO
Bulletin for International Taxation 0007-4624 v. 77, n. 1, January 2023, p. 32-40
Banks, automatic cross-border exchange of taxpayer information and English common law fiduciary duties owed to customers electrónico / Grahame Jackson
Resumen.
Disponible únicamente en formato electrónico a través de la plataforma IBFD en la Biblioteca del IEF.
This article considers the position of banks regarding the provisions of automatic exchange of information regimes. The author focuses on whether a bank’s behaviour relating to such regimes is subject to a fiduciary duty to customers and any General Data Protection Regulation consequences of some approaches to compliance by banks.
BANCA
BANCOS
INTERCAMBIO DE INFORMACION TRIBUTARIA
PROTECCION DE DATOS
REINO UNIDO
Bulletin for International Taxation 0007-4624 v. 77, n. 1, January 2023, p. 32-40