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Book
Data protection and taxpayers' rights : challenges created by automatic exchange of information
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ISBN: 9789087224691 9789087224707 9789087224714 9087224702 9087224699 Year: 2018 Volume: 10 Publisher: Amsterdam : IBFD,

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Abstract

In the last decade, there have been major developments in the areas of the exchange of tax information and data protection. Technological developments have facilitated the processing of personal data and led to more efficient tax administration and tax enforcement, as well as a substantial increase in the volume of personal data processing. This book provides a comprehensive overview of the main developments, as well as the structure and content of the various instruments for exchange of information. In particular, the exchange of information under double taxation treaties, TIEAs, the CoE/OECD Convention on Mutual Administrative Assistance in Tax Matters and EU directives is addressed. The scope and procedure of recently adopted automatic exchange of financial account information, tax rulings and CbC reporting are laid down in detail. In the area of data protection, the General Data Protection Regulation was adopted in 2016 and entered into force on 25 May 2018. It replaces the Data Protection Directive and further harmonizes data protection in the EU. What is more, the ECJ has stressed the importance of data protection in some high-profile cases. This book examines the most important existing data protection guarantees in the European Union. The analyses in this book of art. 8 of the ECHR, art. 8 of the CFR, the DPD and the GDPR focus on the level of data protection and the specific guarantees recognized by the European Court of Human Rights and the ECJ, in particular those aspects that could be critical when it comes to the exchange of information in tax matters. We can observe an expansion of both data protection and the exchange of information, two fields of law that are not always easy to align with each other. This book analyses whether the scope of exchange of information is in line with the data protection requirements in the EU and how exchange of information provisions have to be designed in order to be compliant with EU data protection guarantees.


Book
East-West migration in the European Union
Author:
ISBN: 9781443891790 1443891797 1443898937 9781443898935 Year: 2017 Publisher: Newcastle upon Tyne : Cambridge Scholars Publishing,

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This volume investigates the challenges confronted by the European Union (EU) as an international actor deeply influenced by migration. This has been a key phenomenon in recent years and holds great political, economic and social importance for the future of the whole European continent. The book focuses on specific aspects related to East-West migration, such as the importance of migration for economic development and the multi-faceted impact of migration on sending countries, as well as recipient countries. It also includes an overview of the myriad of reasons which stand for the fundamental.

Keywords

Migration, Internal --- Internal migration --- Mobility --- Population geography --- Internal migrants --- E-books --- migration --- impact study --- tax evasion --- case study --- Romania --- European Union --- Southern Europe --- population ageing --- Pietų Europa --- Europe méridionale --- Etelä-Eurooppa --- Dienvideiropa --- Dél-Európa --- Sydeuropa --- Νότια Ευρώπη --- južna Europa --- Europa de Sud --- južna Evropa --- Europa Południowa --- Ewropa tan-Nofsinhar --- Lõuna-Euroopa --- Europa Jugore --- južná Európa --- jižní Evropa --- Südeuropa --- Europa meridionale --- Europa Meridional --- Zuid-Europa --- Europa meridional --- Южна Европа --- Јужна Европа --- jihoevropské státy --- země jižní Evropy --- státy evropského jihu --- jihoevropské země --- Europa del Sur --- södra Europa --- јужноевропски земји --- Union européenne --- Europese Unie --- Europska unija --- União Europeia --- Ευρωπαϊκή Ένωση --- Európska únia --- Európai Unió --- Europäische Union --- Europos Sąjunga --- Evropská unie --- Европска унија --- Unjoni Ewropea --- Европейски съюз --- Europeiska unionen --- Euroopan unioni --- Eiropas Savienība --- Unión Europea --- Evropska unija --- Unia Europejska --- Unione europea --- Uniunea Europeană --- Den Europæiske Union --- Европска Унија --- Euroopa Liit --- an tAontas Eorpach --- Bashkimi Europian --- Sąjungos institucija --- Sąjungos teisė --- právo Únie --- νόμος της Ένωσης --- Savienības tiesības --- wet van de Unie --- legge dell'Unione --- Europæisk Union --- unionslagstiftning --- atto dell'Unione --- AE --- loi de l'Union --- EU --- e drejta e Bashkimit --- ЕУ --- lege a Uniunii Europene --- Union law --- Румунија --- Roménia --- An Rómáin --- Ρουμανία --- Rumunsko --- Roumanie --- ir-Rumanija --- Rumænien --- Románia --- Rumeenia --- Rumania --- Romunija --- Румъния --- Rumanía --- Rumunija --- Rumānija --- Rumunjska --- Rumunia --- România --- Rumänien --- Roemenië --- Романија --- Román Köztársaság --- Republiek Roemenië --- Република Романија --- esettanulmány --- rast studimor --- περιπτωσιολογική μελέτη --- prípadová štúdia --- casestudy --- fallstudie --- cás-staidéar --- atvejo tyrimas --- studiu de caz --- анализа случаја --- estudo de casos --- gadījumu izpēte --- студија на случај --- Fallstudie --- estudio de casos --- juhtumiuuring --- tapaustutkimus --- étude de cas --- případová studie --- studia przypadków --- изучаване на процеса --- analiza slučaja --- študija primera --- studio di fattispecie --- studju tal-każijiet --- estudio de caso práctico --- estudio de casos típicos --- gadījumu studijas --- case-study --- análisis de casos típicos --- problemos nagrinėjimas --- анализа на случај --- детално проучување на случај --- análisis de ejemplos concretos --- studija slučaja --- estudio de casos concretos --- estudio de ejemplos prácticos --- proučavanje slučaja --- детално следење на случај --- davčna utaja --- Steuerhinterziehung --- fraude fiscale --- daňový únik --- evażjoni tat-taxxa --- frode fiscale --- утаја пореза --- skattesvig --- oszustwo podatkowe --- utaja poreza --- fraudă fiscală --- отклонение на данъци --- φοροδιαφυγή --- maksudest kõrvalehoidumine --- evazion tatimor --- mokesčių vengimas --- adókijátszás --- skattefusk --- calaois fhioscach --- belastingfraude --- veropetos --- затајување данок --- izvairīšanās no nodokļu maksāšanas --- zkrácení daně --- fraude fiscal --- избегнување даночна обврска --- calaois chánach --- неплаќање данок кон државата --- adócsalás --- даночна измама --- illecito fiscale --- Steuerverkürzung --- даночна евазија --- Steuerbetrug --- πάταξη της φοροδιαφυγής --- фискална измама --- defraudación tributaria --- mõju uuring --- hatástanulmány --- analýza dosahu --- Wirkungsstudie --- студија утицаја --- vaikuttavuustutkimus --- impactonderzoek --- изследване на влияние --- ietekmes izpēte --- studio d'impatto --- poveikio tyrimas --- étude d'impact --- студија за влијание --- analýza dopadu --- studim mbi ndikimin --- studija o utjecaju --- analiza wpływu --- konsekvensundersøgelse --- konsekvent-undersökning --- studju tal-impatt --- študija učinkov --- μελέτη επιπτώσεων --- estudio de impacto --- studiu de impact --- estudo de impacto --- konsekvensberegning --- zjišťování účinnosti --- studija o učinku --- konsekvensvurdering --- studie dopadu --- studio d'impatto economico --- impaktstudie --- studie vlivu --- konsekvensundersökning --- оценка на влијанието --- Wirksamkeitsuntersuchung --- Wanderung --- migração --- migrace --- migracija --- migracja --- migrācija --- migráció --- migrație --- migrazione --- migratie --- migración --- migratsioon --- migrazzjoni --- siirtolaisuus --- migrácia --- миграция --- μετανάστευση --- миграција --- migracion --- graad van migratie --- přesídlení --- migrationstakt --- Wanderungsbewegung --- ρυθμός μετανάστευσης --- migracijos ritmas --- rata migrației --- international migration --- míra migrace --- migratiebeweging --- migrationstal --- ritmi i migracionit --- διεθνής μετανάστευση --- nevratná migrace --- taux de migration --- fenomeno migratorio --- rythme de migration --- ποσοστό μετανάστευσης --- rate of migration --- tasso di migrazione --- vnější migrace --- siirtolaisuuden määrä --- vandring --- migrationsrate --- tasa de migración --- Abwanderung --- migrācijas intensitāte --- seljenje stanovništva --- migrációs ráta --- раселување --- ritmo di migrazione --- migratiecijfer --- miera migrácie --- rhythm of migration --- taxa migratória --- преселба --- migrazione internazionale --- migratsioonimäär --- rytmus migrace --- Wanderungsrhythmus --- mobilitási arány --- rytmus migrácie --- migracijos koeficientas --- Mobilitätsziffer --- ritmo migratório --- стапка на миграција --- Zuwanderung --- shkallë e migracionit --- kilnojimasis --- dočasná migrace --- rahvastiku vananemine --- väestön ikääntyminen --- befolkningsaldring --- стареење на населението --- åldrande befolkning --- starenje stanovništva --- gyventojų senėjimas --- starnutie obyvateľstva --- îmbătrânirea populației --- a népesség elöregedése --- застаряване на населението --- старење становништва --- Überalterung der Bevölkerung --- envejecimiento de la población --- staranje prebivalstva --- starzenie się społeczeństwa --- stárnutí obyvatelstva --- invecchiamento della popolazione --- envelhecimento da população --- δημογραφική γήρανση --- plakje e popullsisë --- tixjiħ tal-popolazzjoni --- vergrijzing van de bevolking --- visuomenės senėjimas --- vieillissement de la population --- aosú an daonra --- демографско стареење на населението --- demografické starnutie --- starzenie się ludności --- demograafiline vananemine --- застаряващо население --- ageing of the population --- befolkningens stigende gennemsnitsalder --- elanikkonna vananemine --- aldrende befolkning --- demografische vergrijzing --- idősödő népesség --- senėjanti visuomenė --- befolkningens aldring --- demographic ageing --- befolkningsåldring --- demogrāfiskā novecošana --- starenje populacije --- ökande andel äldre --- envejecimiento demográfico --- стареене на населението --- demografinis senėjimas --- demografisk aldring --- väestön iän kasvu --- envelhecimento demográfico --- vergrijzing --- iedzīvotāju novecošana --- îmbătrânire demografică --- πληθυσμιακή γήρανση --- aldrende samfund --- demografické stárnutí --- grijze druk --- tixjiħ demografiku --- γήρανση του πληθυσμού --- Demografische Alterung --- starenje stanovnika --- růst průměrné délky života --- népességelöregedés --- väestön vanheneminen --- stárnutí populace --- väestön iän nousu --- invecchiamento demografico --- demografsko starenje --- iedzīvotāju populācijas novecošana --- vieillissement démographique --- Alterung der Bevölkerung --- starnutie populácie --- imghabháil cánach --- Deisceart na hEorpa --- staidéar tionchair --- imirce --- European Union countries --- Europe, Eastern --- Europe, Western --- Emigration and immigration. --- West Europe --- Western Europe --- East Europe --- Eastern Europe --- mokesčių slėpimas

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