Title Presentation: Safeguards to protect taxpayer’ rights during the exchange of information.
Exchange of information has made possible for countries to increase transparency and enhance the fight against tax evasion and tax fraud by making use of traditional and digital sources to access taxpayer’s information. Nowadays, tax administrations are using new information and communication technologies (e.g. artificial intelligence and data analytics methods) to process personal and business data. The increase in transparency and use of traditional and digital sources should also come with proper safeguards to protect taxpayers’ rights and to protect the automatic processing of data. Taxpayers need to know that the data collected is being used for legitimate (tax purposes) and in accordance with the rule of law. This presentation will address the instruments that can be used to protect personal data with main reference to the EU General Data Protection Directive and Regulation and the Council of Europe Convention on the Automatic Processing of Personal Data (and its 2018 Protocol addressing Big Data).