Banks, automatic cross-border exchange of taxpayer information and English common law fiduciary duties owed to customers electrónico Grahame Jackson
By: Jackson, Grahame R
.
Material type: 
ArticleSubject(s): BANCA | BANCOS | INTERCAMBIO DE INFORMACION TRIBUTARIA | PROTECCION DE DATOS | REINO UNIDO
In:
Bulletin for International Taxation v. 77, n. 1, January 2023, p. 32-40Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2023/1-2 (Browse shelf) | Available | BIT/2023/1-2 |
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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.
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