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Protection of taxpayer rights in the international information exchange environment

Duchert, Meta LU (2014) HARN60 20132
Department of Business Law
Abstract
The paper intends to shed some light on the means that are in force for taxpayer protection since many developments have taken place recently that created uncertainty in this context. Further it seeks to draw more attention to the deficiencies in legislation that taxpayers face when their data is exchanged beyond borders. It is aimed at determining whether current (and accordingly the emerging automatic) tax information exchange agreements are in line with the human rights that are also conferred within EU law, i.e. the Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) , Charter of Fundamental Rights of the European Union (EU Charter) and their respective case law. The right to fair trial (art. 6) and right to... (More)
The paper intends to shed some light on the means that are in force for taxpayer protection since many developments have taken place recently that created uncertainty in this context. Further it seeks to draw more attention to the deficiencies in legislation that taxpayers face when their data is exchanged beyond borders. It is aimed at determining whether current (and accordingly the emerging automatic) tax information exchange agreements are in line with the human rights that are also conferred within EU law, i.e. the Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) , Charter of Fundamental Rights of the European Union (EU Charter) and their respective case law. The right to fair trial (art. 6) and right to privacy (art. 8) could be applicable in this regard. On the way to examine the current position of taxpayer rights the role of soft law instruments in the information exchange framework will be assessed and analyzed for their potential to support or infringe on taxpayer rights. In order to provide suitable alternative, the investigation attempts to clarify whether it is compatible with EU law for Member States to conclude a Rubrik Agreement with Switzerland. (Less)
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author
Duchert, Meta LU
supervisor
organization
alternative title
From privacy to transparency
course
HARN60 20132
year
type
H1 - Master's Degree (One Year)
subject
keywords
Mutual Assistance Directive, OECD Convention, automatic information exchange, FATCA, TIEA, protection of taxpayers, ECHR, tax information exchange, taxpayer rights
language
English
id
4394249
date added to LUP
2014-05-05 15:59:43
date last changed
2014-05-05 15:59:43
@misc{4394249,
  abstract     = {{The paper intends to shed some light on the means that are in force for taxpayer protection since many developments have taken place recently that created uncertainty in this context. Further it seeks to draw more attention to the deficiencies in legislation that taxpayers face when their data is exchanged beyond borders. It is aimed at determining whether current (and accordingly the emerging automatic) tax information exchange agreements are in line with the human rights that are also conferred within EU law, i.e. the Convention for the Protection of Human Rights and Fundamental Freedoms (ECHR) , Charter of Fundamental Rights of the European Union (EU Charter) and their respective case law. The right to fair trial (art. 6) and right to privacy (art. 8) could be applicable in this regard. On the way to examine the current position of taxpayer rights the role of soft law instruments in the information exchange framework will be assessed and analyzed for their potential to support or infringe on taxpayer rights. In order to provide suitable alternative, the investigation attempts to clarify whether it is compatible with EU law for Member States to conclude a Rubrik Agreement with Switzerland.}},
  author       = {{Duchert, Meta}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Protection of taxpayer rights in the international information exchange environment}},
  year         = {{2014}},
}