EU documents reveal conflict over public registers and automatic exchange of information by Filippo Noseda
By: Noseda, Filippo
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Material type: 
ArticleSubject(s): TRANSPARENCIA FISCAL | PROTECCION DE DATOS | DERECHO A LA INTIMIDAD | INTERCAMBIO DE INFORMACION TRIBUTARIA | CUMPLIMIENTO FISCAL | CUENTAS EN EL EXTRANJERO | UNION EUROPEA
In:
Tax Notes International v. 107, n. 5, August 1, 2022, p. 561-565Summary: In this article, the author examines a number of internal EU documents that show how EU institutions were at loggerheads over the introduction of transparency measures such as FATCA and public registers of beneficial ownership. He argues that the absence of a public debate on the data protection implications of transparency measures undermines the fundamental right of privacy and exposes millions of compliant citizens to unnecessary risk.
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| OP 138-Bis/2022/107/4-5 "'Catch-56" | OP 138-Bis/2022/107/5 Tax Notes International | OP 138-Bis/2022/107/5-1 The tax treatment of the metaverse economy and the potential for a new offshore tax haven | OP 138-Bis/2022/107/5-2 EU documents reveal conflict over public registers and automatic exchange of information | OP 138-Bis/2022/107/5-3 The new protocol to the Brazil-China tax treaty | OP 138-Bis/2022/107/6 Tax Notes International | OP 138-Bis/2022/107/6-1 FTC regs |
Resumen.
Incluye referencias bibliográficas.
In this article, the author examines a number of internal EU documents that show how EU institutions were at loggerheads over the introduction of transparency measures such as FATCA and public registers of beneficial ownership. He argues that the absence of a public debate on the data protection implications of transparency measures undermines the fundamental right of privacy and exposes millions of compliant citizens to unnecessary risk.
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