The material revolution and the need for remote assistance for data processing for the purpouses of control and transparency of the international tax system. - The argentine case-

Authors

DOI:

https://doi.org/10.37767/3008-8216(2024)013

Keywords:

The automatic exchange of information for tax purposes, Remote assistance and the new AEOI standard, The taxpayer's personal data

Abstract

The purpose of this work is to describe the implications of the automatic exchange of tax infor-mation in relation to the remote processing of data by tax administrations and intermediaries for the correct control and verification of cross-border operations, together with the necessary protection of the personal data of the transmission taxpayer.

Author Biography

  • Mariano Luchessi, Universidad de Buenos Aires

    Abogado, Universidad de Buenos Aires (UBA). Magíster en Asesoría Fiscal, Universidad de Navarra. LLm en Derecho Tributario, Universidad Torcuato Di Tella. Doctorando en Derecho Fiscal, UBA. Docente UBA. Coordinador de la Comisión de Derecho Internacional Financiero y Tributario, Centro de Estudios de Derecho Financiero y Tributario, UBA. Investigador adscripto, Instituto A. L. Gioja, UBA. 

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Published

2024-11-20

Issue

Vol. 2 No. 2 (2024): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

Section

Tributarios

How to Cite

Luchessi, M. (2024). The material revolution and the need for remote assistance for data processing for the purpouses of control and transparency of the international tax system. - The argentine case-. Revista De Estudio De Derecho Tributario, Contabilidad Y Auditoría │Universidad Blas Pascal, 2(2), 215-230. https://doi.org/10.37767/3008-8216(2024)013