Privacy and confidentiality in exchange of information procedures some uncertainties, many issues, but few solutions Filip Debelva & Irma Mosquera
By: Debelva, Filip
.
Contributor(s): Mosquera, Irma Johanna.
Material type: 
ArticlePublisher: 2017Subject(s): INTERCAMBIO DE INFORMACION TRIBUTARIA | DERECHO A LA INTIMIDAD
In:
Intertax v. 45, n. 5, May 2017, p. 362-381Summary: The overall aim of this article is to analyse the taxpayers' rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. Section 2 will analyse the state of the art regarding the right to privacy and confidentiality in the OECD bilateral and multilateral instruments, in the Human Right Conventions and in case law by the European Court of Human Rights and the European Court of Justice. This section will also analyse the application of the right to privacy and confidentiality in practice mainly byidentifying the problems of confidentiality andprivacy arising in the disclosure of information, the exchange of trade secretsand the leak of information to the press and third parties. Subsequently, the authors explore the possibility to introduce a multilateral instrument to remedy these shortcomings.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/5-1 (Browse shelf) | Available | OP 2141/2017/5-1 |
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Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
The overall aim of this article is to analyse the taxpayers' rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. Section 2 will analyse the state of the art regarding the right to privacy and confidentiality in the OECD bilateral and multilateral instruments, in the Human Right Conventions and in case law by the European Court of Human Rights and the European Court of Justice. This section will also analyse the application of the right to privacy and confidentiality in practice mainly byidentifying the problems of confidentiality andprivacy arising in the disclosure of information, the exchange of trade secretsand the leak of information to the press and third parties. Subsequently, the authors explore the possibility to introduce a multilateral instrument to remedy these shortcomings.
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