The standard of foreseeable relevance in privacy enhanced tax information exchange

Abstract

This blogpost draws on the findings of the research report “The Standard of Foreseeable Relevance in Privacy Enhanced Tax Information Exchange – Case study on FCInet ma3tch technology”, conducted in collaboration between the Tax an Criminal Law departments of Leiden University. The blogpost examines how the standard of foreseeable relevance, a central requirement in international tax information exchange, is applied in the context of FCInet’s ma3tch technology. It also explores the broader legal, technical, and policy implications of using privacy enhancing tools, to ensure that data exchange is both efficient and respectful of this fundamental right of taxpayers.