税务信息交换与个人资讯保障权之冲突 (The Conflict between the Exchange of Information and Taxpayers’ Data Protection Rights)
14 Pages Posted: 1 Jul 2018
Date Written: 2015
Chinese Abstract: 税务资讯交换条款与个人资讯保护权,在国际税法协议的实践中确实可能发生冲突。本文将分析国际税法协定范本中关于资讯交换条款及相关的个人资讯保护权条文,并讨论欧盟法下因实施信息交换而影响与限制个人资讯保护权的理论与实例。基于这些理论基础,本文提出解除《两岸租税协议》目前僵局及冲突的建议, 特別值得參考中德税法协议的內容,同时达到保护纳税义务人权利、避免双重课税、 与防止漏税,促进税务合作等多重目标。
English Abstract: Exchange of Information (EoI) has become an important issue in international tax law in the digital era.The more intensely tax authorities cooperate with one another also means the legal effects on the taxpayers’ data protection rights become more intrusive. In the current tax convention models and bilateral tax treaties, the awareness of the taxpayers’ data protection still seems quite shallow.
This paper analyzes the data protection rules from the EU Data Protection law and recent case law, in the context of international tax exchange of information.In conclusion, this paper recommends that EU Member States adopt the EoI clause in their tax treaties with non-EU Member states, using as a model the exchange of information clause in the latest China-Germany Tax Treaty of 2014, which comprehensively incorporates the data protection rights of EU law. It also gives a good example for further implementing the China-Taiwan tax treaty proposal.
Note: Downloadable document is in Chinese.
Keywords: 个人资讯保障权; data protection, exchange of information, OECD
Suggested Citation: Suggested Citation