000			01398nab a22002657c 4500
999			_c146413 _d146413
003			ES-MaIEF
005			20220916190451.0
007			ta
008			220916t2022 us ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aNoseda, Filippo _969776
245	1	4	_aEU documents reveal conflict over public registers and automatic exchange of information _c by Filippo Noseda
500			_aResumen.
504			_aIncluye referencias bibliográficas.
520			_aIn 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.
650		4	_aTRANSPARENCIA FISCAL _948593
650		4	_aPROTECCION DE DATOS _948171
650		4	_aDERECHO A LA INTIMIDAD _941864
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aCUMPLIMIENTO FISCAL _941661
650		4	_aCUENTAS EN EL EXTRANJERO _969951
650		4	_aUNION EUROPEA _948644
773	0		_9167859 _oOP 138-Bis/2022/107/5 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 107, n. 5, August 1, 2022, p. 561-565
942			_cART