Cross-Border Big Data Flows and Taxpayer Privacy

  title={Cross-Border Big Data Flows and Taxpayer Privacy},
  author={Arthur J. Cockfield},
  • Arthur J. Cockfield
  • Published 2020
  • Business
  • In the last ten years, governments have initiated several reforms to automatically exchange bulk taxpayer information with other governments (mainly via the Foreign Account Tax Compliance Act, the Common Reporting Standard and Country-by-Country Reporting). This enhanced sharing of tax information has been encouraged by technology change, including digitization, big data, and data analytics, and political trends, including government efforts to reduce offshore tax evasion and aggressive… CONTINUE READING