19.01.2016

Art. 29 WP: Compliance with data protection and automatic exchange of personal data for tax purposes

Article 29 Working Party, Guidelines for Member States on the criteria to ensure compliance with data protection requirements in the context of the automatic exchange of personal data for tax purposes, adopted on 16 December 2015 (WP 234; pdf):
The purpose of these Guidelines is to ensure compliance with data protection requirements in the context of the automatic exchange, between competent authorities of different countries, of personal data for tax purposes.
The data protection authorities of the European Union, which are represented in the Article 29 Working Party (WP29), are examining the new trends at European and international level, including the introduction of mechanisms for the automatic cross-border exchange of personal data for tax purposes and their impact on privacy and data protection. [...]