Exchange of Information, Tax Confidentiality, Privacy and Data Protection from an EU Perspective

Erasmus Law Review, 2, (2022):86-99 (double blind peer reviewed)

14 Pages Posted: 28 Feb 2024

See all articles by Esther Huiskers-Stoop

Esther Huiskers-Stoop

Leiden University, Department of Tax Law and Economics

Breuer Almut

Maastricht University

Mark Nieuweboer

Leiden Law School

Date Written: 2022

Abstract

The call for more transparency in the (tax) world can hardly be overstated. One of the most prominent ways to achieve tax transparency is the exchange of information between countries. Achieving a proper balance between the exchange of information, tax confidentiality and privacy is however quite a challenge. In this article, the authors investigate some of these challenges. For the purposes of this contribution, confidentiality means that the information exchanged is used and disclosed only in accordance with the legal basis on which it was exchanged, while privacy focuses on the right to respect private life and communications, as well as the protection of personal data. More specifically, the authors elaborate on the question as to what extent do the international and European data exchange obligations deserve particular attention in the light of the privacy provisions of Article 8 ECHR and Articles 7 and 8 Charter, when it comes to the use of information for non-tax purposes, the provision to other (Member) States and the exchange of information concerning legal entities.

Keywords: confidentiality, privacy, data protection, DAC, exchange of tax information

JEL Classification: K 34

Suggested Citation

Huiskers-Stoop, Esther and Almut, Breuer and Nieuweboer, Mark, Exchange of Information, Tax Confidentiality, Privacy and Data Protection from an EU Perspective ( 2022). Erasmus Law Review, 2, (2022):86-99 (double blind peer reviewed), Available at SSRN: https://ssrn.com/abstract=4712089

Esther Huiskers-Stoop (Contact Author)

Leiden University, Department of Tax Law and Economics ( email )

Netherlands

Breuer Almut

Maastricht University ( email )

Mark Nieuweboer

Leiden Law School ( email )

Steenschuur 25 PO Box 9520
Leiden, 2300 RA
Netherlands

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