Limitations on Collection and Disclosure of Taxpayer Information in National and International Tax Law: Establishing a Balance between Tax Administration’s Power and Taxpayer’s Rights (International Tax Law Conference Series – 4)

Speakers: Prof. Dr. Madeleine Simonek, Prof. Dr. Philip Baker, Prof. Dr. Hugo López López, Prof. Dr. Nihal Saban, Assoc. Prof. Dr. Leyla Ateş, Asst. Prof. Dr. Cihat Öner 

Conference Content: Tax administration’s power on the collection of taxpayer information and the cross-border exchange of such information between the tax authorities of different states has always been a controversial issue in terms of public benefits vis-a-vis taxpayers’ rights. When the national and international tax environment and trends on strengthening the power of collection and exchange of taxpayer information are observed, the taxpayer’s right to confidentiality and privacy has gained more importance. In order to discuss and put forward the basics of a legal framework establishing the balance between powers and rights which is required in a state governed by the rule of law, an international tax conference titled “Limitations on Collection and Disclosure of Taxpayer Information in National and International Tax Law: Establishing a Balance between Tax Administration’s Power and Taxpayer’s Rights” was organized by Koç University, Faculty of Law, Dr. Nüsret- Semahat Arsel International Business Law Implementation and Research Center.  To that end, protection of taxpayers’ rights in the collection and exchange of information was discussed from the perspective of Swiss, Spanish, and Turkish legislation and further the European Convention of Human Rights. After the illuminating presentations of various internationally and domestically known academics, the participants of the conference also contributed valuable insights on the exchange and disclosure of taxpayer information and the tax secrecy thereof.

The papers presented in the conference were published as a book with the title “Limitations on Collection and Disclosure of Taxpayer Information in Tax Law” in 2016.