000			02148nab a2200205 c 4500
999			_c145780 _d145780
003			ES-MaIEF
005			20220408130309.0
007			ta
008			220408t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969433 _aLiotti, Belisa Ferreira
245		0	_aTaxpayers’ data protection _bdo international, regional, and domestic instruments guarantee adequate rights in tax (A)EoI? _cBelisa Ferreira Liott
500			_aResumen.
520			_aOngoing developments in terms of internalization and digitalization of the economy have resulted in an ever-developing worldwide shift towards a data-driven socioeconomic model whereby personal data has become one of the most valuable assets. The tax environment has not gone unscathed. As relevant sources and users of data, governments are increasingly exploiting technologies in pursuit of greater revenue collection and tax audits for which many measures have been adopted internationally, regionally, and nationally to strengthen tax cooperation and enhance international tax exchange of information (EoI) among jurisdictions. A remarkable outcome is the new standard of automated processing and transfer of bulks of taxpayers’ data that, albeit desired by tax administrations, inherently raises concerns over the risks of violation of data protection rights. In this article, the author analyses whether existing international instruments (OECD), regional regulations (EU), and domestic data protection laws (Brazil) effectively safeguard taxpayers’ rights to data protection, particularly in (A)EoI procedures. Building upon the findings of this analysis, the author concludes that an adequate and satisfactory level of protection has not yet been implemented globally and proposes a temporary solution for the issue in the absence of specific instruments dealing with taxpayers’ data protection in (A)EoI procedures.
650		4	_aCONTRIBUYENTES _941169
650		4	_aDERECHOS _942389
650		4	_aPROTECCION DE DATOS _948171
773	0		_9167110 _oOP 2141/2022/2 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 50, Issue 2, February 2022, p. 138-158
942			_cART