Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions

The overall aim of this article is to analyse the taxpayers’ rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. Section 2 will analyse the state of the art regarding the right to privacy and confidentiality in the OECD bilateral and multilateral instruments, in the Human Right Conventions and in case law by the European Court of Human Rights and the European Court of Justice. This section will also analyse the application of the right to privacy and confidentiality in practice mainly by identifying the problems of confidentiality and privacy arising in the disclosure of information, the exchange of trade secrets and the leak of information to the press and third parties. Subsequently, the authors explore the possibility to introduce a multilateral instrument to remedy these shortcomings.FdR – Publicaties zonder aanstelling Universiteit Leide

UTPR: Potential conflicts with international law?

In this article, the authors examine the many facets of the UTPR (formerly known as the undertaxed payments rule) debate through the lens of an international law assessment.Seventh Framework Programme (FP7)758671Grenzen van fiscale soevereinitei

International double taxation and the right to property

International double taxation is considered a severe impediment to freetrade and an obstacle to the development of cross-border activity. Maximization of economic output requires that investment is located where itis most productive. International double taxation prevents this from occurring, as it creates a disincentive to work or invest abroad. Despite it being a clear obstacle to the further development of world trade, double taxation remains an issue in international economic relations. The conclusion of tax treaties and the introduction of European Union legislation have not fully resolved these issues. There seems to be a broad consensus that the problem of international double taxation is not resolved, but a debate is going on whether taxpayers can rely on primary European Union law in order to impose a duty on EU Member States to eliminate international double taxation where secondary EU legislation does not grant sufficient protection against double taxation. The existing debate is limited to the application of the free movement rules (goods, services, capital, people) to the problem of international double taxation.No thorough research has been conductedyet (or is being conducted) on the application of the right to property to this issue.This research project intends to examine whether the right to property imposes a duty on states to relieve international double taxation as an alternative way of dealing with this issue.nrpages: 620status: publishe

Privacy and Confidentiality in Exchange of Information Procedures: Some Uncertainties, Many Issues, but Few Solutions

The overall aim of this article is to analyse the taxpayers’ rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. Section 2 will analyse the state of the art regarding the right to privacy and confidentiality in the OECD bilateral and multilateral instruments, in the Human Right Conventions and in case law by the European Court of Human Rights and the European Court of Justice. This section will also analyse the application of the right to privacy and confidentiality in practice mainly by identifying the problems of confidentiality and privacy arising in the disclosure of information, the exchange of trade secrets and the leak of information to the press and third parties. Subsequently, the authors explore the possibility to introduce a multilateral instrument to remedy these shortcomings.</p