In her e-presentation, Julia Sinnig analyses Art. 8 of the European Convention on Human Rights in the context of exchange of information in tax matters. She describes the legal foundations of exchange of information both in European Union law and in double taxation conventions and provides an overview of the relevant case law of the European Court of Human Rights on the matter.
e-Presentation | March 2021 | Learning time: 40 minutes
Julia Sinnig, Project Manager, Appui au Développement Autonome, Luxembourg.