Research On Personal Data Protection Under Automatic Exchange Of International Tax Information

The rapid development of economic globalization not only brings about economic prosperity,but also causes the problem of cross-border tax evasion to become more and more serious.In the fight against tax evasion and tax avoidance,the traditional way of exchanging tax information can not achieve the desired results because of its low efficiency of exchanging work,while the automatic exchange of tax information avoids the defects of the traditional way of exchanging,improves the efficiency of exchanging work,and effectively cracks down on illegal activities such as cross-border tax evasion.As far as the specific implementation is concerned,although the automatic exchange of tax information has played a role,and the exchange of a large number of tax-related information has dealt a heavy blow to illegal activities such as tax evasion hidden underground,in the process of exchange,in order to pursue work efficiency and achieve work objectives,governments of all countries have not provided corresponding protection for personal data in the process of exchange.The first chapter of the paper mainly introduces the main situation and new development of automatic exchange of international tax information,combs the relationship between general personal data and the next data of automatic exchange of tax information,and points out the problem of imperfect data protection mechanism under the current automatic exchange system of international tax information,as well as the easy consequences of this problem.The second chapter analyses the reasons for the imperfection of the data protection mechanism under the automatic exchange system of tax information.The main reasons are the uneven levels of data protection under the automatic exchange system of tax information,the high-level protection represented by the European Union,the medium-level protection represented by the United States and the low-level protection represented by China.Because of the different level of protection,it is difficult to adjust the mechanism of personal data protection,and countries with high level of protection are usually in a leading position,which is not conducive to other countries with high level of protection.The imbalance of interests between countries also hinders the improvement of the mechanism of personal data protection under the automatic exchange system of international tax information.Taxpayer's right to participate is the main powerful weapon for taxpayers to safeguard their legitimate rights and interests.The right to participate includes the right to be notified,the right to intervene and the right to negotiate.These three rights complement each other to safeguard the protection of personal data under the automatic exchange of tax information.But at present,only the right to be notified has been clearly defined,and the right to intervene and the right to negotiate has not been stipulated.This is also under the automatic exchange of international tax information.One of the main reasons for the imperfect protection of human data.Chapter 3 is based on Chapter 2 and puts forward corresponding measures to improve the next person's data protection mechanism of automatic exchange of international tax information.Faced with the uneven level of protection in different countries,referring to the "privacy shield" agreement between Europe and the United States,we should establish a "privacy shield" protection system.In view of the situation of low-level protection countries,we should improve our own international tax information automatic exchange next data protection system and reduce the gap with high-level protection countries.Improving taxpayer's right to participate is mainly from the two angles of perfecting information disclosure system,giving taxpayers the right to intervene and consultation,so that taxpayers can have legal basis when their personal data is infringed upon in the automatic exchange of tax information,and safeguard their own rights and interests with legal rights.