The OECD's commentary on section 5 of the
Common Reporting Standard ('CRS') boasts that
'confidentiality of taxpayer information has always been a
fundamental cornerstone of tax systems' and that 'the
ability to protect the confidentiality of tax information is also
the result of a "culture of care" within a tax
With this in mind, it would be interesting to see how the OECD
might comment on past data protection scandals – such as the
online publication of every Italian's declared earnings and tax
contributions in 2008 (see article here). Perhaps more worrying is the letter sent yesterday by Yahoo! to the office
of the US Director of National Intelligence, in which it would
appear that the US government is continuing to use anti-terror
legislation to collect vast amount of data, and the web company is
challenging government orders for Yahoo!s data.
There is a direct link between the CRS and the approach adopted
by governments in the fight against terrorism, in that they are
both indicative of a disproportionate invasion of the right to
privacy to pursue a legitimate interest.
As is well known, the European Court of Justice has already
considered the issue in the so-called Facebook case, in which the
EU's highest court held that 'legislation permitting
the public authorities to have access on a generalised basis to the
content of electronic communications must be regarded as
compromising the essence of the fundamental right to respect for
In light of the OECD's approach to the issue of
confidentiality under the CRS, a judicial review of the new rules
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In light of the much anticipated ICO draft GDPR (the General Data Protection Regulation) Consent Guidance being published yesterday, 2 March 2017, we will be running a mini-series on the guidelines under consultation and the impact the GDPR will have on the much vexed position of consent and the impact on your business.
The first of our four discussions on the ICO guidelines for Consent will focus on the meaning of consent under the GDPR (General Data Protection Regulation) and how this change enhances the previous law on consent to data processing.
The fourth and final part of our mini-series on the draft ICO guidance on Consent, published on 2 March 2017, focuses on the practical impact the GDPR (General Data Protection Regulation) will have on how your organisation records and manages consent.
A fundamental aspect of all fair and lawful processing of personal data under the current data protection rules is the requirement for the party who is the data controller to meet one or more conditions ("the conditions for processing").
The second in our mini-series on the ICO guidance on Consent, published on 2 March 2017, focuses on how the changes to be introduced by the GDPR (General Data Protection Regulation) will impact upon your business and what you can do to pre-empt the changes before their introduction in May 2018.
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