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GDPR Challenges in EU Tax Data Transfers Beyond EU Borders - “Conflict of Obligations: GDPR vs. OECD MTC in Cross Border Tax Data”?

Gashi, Ermira LU (2024) HARN60 20241
Department of Business Law
Abstract
In an era characterized by rapid technological advancement, globalization,
and the expanding reach of businesses across borders, the transfer of personal
data from tax authorities of European Union (EU) Member States to tax
authorities of third countries 1 , has emerged as a critical aspect of international
cooperation. This transfer is essential for combating tax evasion, ensuring
compliance with tax regulations, and promoting transparency in cross-border
financial activities. However, the process of transferring tax data faces
significant challenges, particularly considering the GDPR2 adopted by the
EU.
This paper delves into the regulatory framework governing transborder data
flows from the European Union (EU), with particular... (More)
In an era characterized by rapid technological advancement, globalization,
and the expanding reach of businesses across borders, the transfer of personal
data from tax authorities of European Union (EU) Member States to tax
authorities of third countries 1 , has emerged as a critical aspect of international
cooperation. This transfer is essential for combating tax evasion, ensuring
compliance with tax regulations, and promoting transparency in cross-border
financial activities. However, the process of transferring tax data faces
significant challenges, particularly considering the GDPR2 adopted by the
EU.
This paper delves into the regulatory framework governing transborder data
flows from the European Union (EU), with particular attention to recent legal
and legislative advancements following the implementation of the GDPR.
Since its implementation in 2018, GDPR has profoundly influenced data
protection standards within the EU and beyond. By analysing the
complexities of GDPR compliance concerning cross-border data transfers in
the context of tax treaties between EU member states and third countries, this
study aims to shed light on both progresses made and persisting challenges.
Through a blend of legal analysis and observational insights, this paper
identifies key issues that continue to pose obstacles in regulating transborder
data flows effectively within the realm of tax treaties. Despite the strides
made with GDPR, concerns persist regarding the adequacy of safeguards for
personal data during international transfers, as well as the efficacy of
enforcement mechanisms and inter-jurisdictional cooperation frameworks.
By critically evaluating the current regulatory landscape, this study offers
detailed perspectives on areas warranting further attention and potential
avenues for strengthening transborder data governance within the EU tax
context. The primary objective is to analyse the complexities and legal
implications surrounding the transfer of sensitive tax information while
adhering to the principles and regulations outlined in the GDPR. (Less)
Please use this url to cite or link to this publication:
author
Gashi, Ermira LU
supervisor
organization
course
HARN60 20241
year
type
H1 - Master's Degree (One Year)
subject
keywords
Data Protection, Data Transfer, Tax Data Transfer, GDPR, Tax Treaties, International Cooperation, Tax Authorities, Legal Challenges.
language
English
id
9157951
date added to LUP
2024-06-10 11:05:10
date last changed
2024-06-10 11:05:10
@misc{9157951,
  abstract     = {{In an era characterized by rapid technological advancement, globalization,
and the expanding reach of businesses across borders, the transfer of personal
data from tax authorities of European Union (EU) Member States to tax
authorities of third countries 1 , has emerged as a critical aspect of international
cooperation. This transfer is essential for combating tax evasion, ensuring
compliance with tax regulations, and promoting transparency in cross-border
financial activities. However, the process of transferring tax data faces
significant challenges, particularly considering the GDPR2 adopted by the
EU.
This paper delves into the regulatory framework governing transborder data
flows from the European Union (EU), with particular attention to recent legal
and legislative advancements following the implementation of the GDPR.
Since its implementation in 2018, GDPR has profoundly influenced data
protection standards within the EU and beyond. By analysing the
complexities of GDPR compliance concerning cross-border data transfers in
the context of tax treaties between EU member states and third countries, this
study aims to shed light on both progresses made and persisting challenges.
Through a blend of legal analysis and observational insights, this paper
identifies key issues that continue to pose obstacles in regulating transborder
data flows effectively within the realm of tax treaties. Despite the strides
made with GDPR, concerns persist regarding the adequacy of safeguards for
personal data during international transfers, as well as the efficacy of
enforcement mechanisms and inter-jurisdictional cooperation frameworks.
By critically evaluating the current regulatory landscape, this study offers
detailed perspectives on areas warranting further attention and potential
avenues for strengthening transborder data governance within the EU tax
context. The primary objective is to analyse the complexities and legal
implications surrounding the transfer of sensitive tax information while
adhering to the principles and regulations outlined in the GDPR.}},
  author       = {{Gashi, Ermira}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{GDPR Challenges in EU Tax Data Transfers Beyond EU Borders - “Conflict of Obligations: GDPR vs. OECD MTC in Cross Border Tax Data”?}},
  year         = {{2024}},
}