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Automatic exchange of information and cross border flows of personal data

Hemels, Sigrid LU orcid and Shiba, Yuka (2019) p.232-252
Abstract
International cooperation between national tax authorities through exchange of information is becoming even more important than it was before in combating tax evasion. In this chapter, the implementation of automatic exchange of information is discussed with a focus on cross border flows of personal data. First, we discuss the legal framework for the ex-change of information. Article 26 of the OECD Model Tax Convention, the Intergovernmental Agreements (IGAs) concluded to in relation to the US Foreign Account Tax Compliance Act (FATCA), the Agreement on Exchange of Information on Tax Matters and Tax Information Exchange Agreements (TIEAs), the EU Directive which obliges EU Member states to implement Common Reporting Standards, the OECD... (More)
International cooperation between national tax authorities through exchange of information is becoming even more important than it was before in combating tax evasion. In this chapter, the implementation of automatic exchange of information is discussed with a focus on cross border flows of personal data. First, we discuss the legal framework for the ex-change of information. Article 26 of the OECD Model Tax Convention, the Intergovernmental Agreements (IGAs) concluded to in relation to the US Foreign Account Tax Compliance Act (FATCA), the Agreement on Exchange of Information on Tax Matters and Tax Information Exchange Agreements (TIEAs), the EU Directive which obliges EU Member states to implement Common Reporting Standards, the OECD Country by Country Reporting (CbCR) Implementa-tion Package (part of BEPS Action plan 13) and the EU Directive and other initiatives on the automatic exchange of information on tax rulings will each be analyzed. Special attention will be given to the Japanese implementation of exchange of information. Second, we will discuss Tax-payer Identification Numbers (TINs) as these are deemed important in improving the effectiveness of the exchange of information. Third, we discuss protection of personal information in relation to the implementation of automatic exchange of information with a focus on cross border flows of personal data.
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author
and
organization
publishing date
type
Chapter in Book/Report/Conference proceeding
publication status
published
subject
keywords
Tax Law, administrative cooperation
host publication
Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands - Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands
editor
Shiba, Yuka ; Oosugi, Mami and Goto, Kazuko
pages
21 pages
publisher
ITSC
ISBN
9784864741118
language
English
LU publication?
yes
id
80b3e7a2-3c61-4dbd-a38a-f81ffe408b05
date added to LUP
2019-05-04 13:13:44
date last changed
2019-05-28 09:13:40
@inbook{80b3e7a2-3c61-4dbd-a38a-f81ffe408b05,
  abstract     = {{International cooperation between national tax authorities through exchange of information is becoming even more important than it was before in combating tax evasion.  In this chapter, the implementation of automatic exchange of information is discussed with a focus on cross border flows of personal data. First, we discuss the legal framework for the ex-change of information. Article 26 of the OECD Model Tax Convention, the Intergovernmental Agreements (IGAs) concluded to in relation to the US Foreign Account Tax Compliance Act (FATCA), the Agreement on Exchange of Information on Tax Matters and Tax Information Exchange Agreements (TIEAs), the EU Directive which obliges EU Member states to implement Common Reporting Standards, the OECD Country by Country Reporting (CbCR) Implementa-tion Package (part of BEPS Action plan 13) and the EU Directive and other initiatives on the automatic exchange of information on tax rulings will each be analyzed. Special attention will be given to the Japanese implementation of exchange of information. Second, we will discuss Tax-payer Identification Numbers (TINs) as these are deemed important in improving the effectiveness of the exchange of information. Third, we discuss protection of personal information in relation to the implementation of automatic exchange of information with a focus on cross border flows of personal data.<br/>}},
  author       = {{Hemels, Sigrid and Shiba, Yuka}},
  booktitle    = {{Quality of life : Legal and tax systems to implement sustainable development goals (SDGS) in Japan and the Netherlands}},
  editor       = {{Shiba, Yuka and Oosugi, Mami and Goto, Kazuko}},
  isbn         = {{9784864741118}},
  keywords     = {{Tax Law; administrative cooperation}},
  language     = {{eng}},
  pages        = {{232--252}},
  publisher    = {{ITSC}},
  title        = {{Automatic exchange of information and cross border flows of personal data}},
  year         = {{2019}},
}