Automatic exchange of information and data protection: an analysis of the development of AEOI and the safeguarding of taxpayers’ rights
Assirelli, Elena Luna (A.A. 2024/2025) Automatic exchange of information and data protection: an analysis of the development of AEOI and the safeguarding of taxpayers’ rights. Tesi di Laurea in European taxation, Luiss Guido Carli, relatore Federico Rasi, pp. 160. [Single Cycle Master's Degree Thesis]
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Abstract/Index
Historical overview. International exchange of information. Exchange of information in the European Union. Data protection. Problems arising between the automatic exchange of information and data protection. The scope of automatic exchange of information. Risks for taxpayers. The compatibility of data protection provisions and exchange of information for tax purposes. Digital development and safeguarding taxpayers’ personal data rights. Dac8 and blockchain: aligning crypto-assets reporting with decentralised technology. Cybersecurity risks and tax data vulnerability. Artificial intelligence in tax administrations.
References
Bibliografia: pp. 141-156.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Chair: | European taxation |
| Thesis Supervisor: | Rasi, Federico |
| Thesis Co-Supervisor: | Salvini, Livia |
| Academic Year: | 2024/2025 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 15 May 2026 13:09 |
| Last Modified: | 15 May 2026 13:09 |
| URI: | https://tesi.luiss.it/id/eprint/45789 |
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