| Abstract [eng] |
The theme of the Master's thesis is automatic exchange of financial accounts. Taking into account the current tax policy climate in the fight against tax evasion, work is being tasked with. One of them is the self-disclosure of automatic exchange of financial accounts. The work also examines international automated exchange models that are used to obtain information on financial accounts. The focus is on three models - the Common Reporting Standard, the Foreign Account Tax Compliance Act, the Directive on Administrative Assistance. The paper examines Lithuania's efforts to implement international models and provides an assessment. Data protection for automatic exchange of financial accounts is taken into account. The paper automatic exchange of financial accounts is analyzed in accordance with the international models of contracts and their sources commented. The doctrine of the tax law proposals of the European Union working groups and case law of Court of Justice of the European Union on data protection and taken into consideration. |
