23 March 2018
INADEQUATE PROTECTION OF PRIVACY AND DATA PROTECTION
In this article Filippo Noseda examines the impact of the Common Reporting Standards (CRS), based on practical examples of data transfer and data breaches and analysed in the light of general tax law principles. The piece questions the proportionality and risks of international financial information exchange under the CRS, which are shared by numerous European privacy and data protection bodies.
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