The call for more transparency in the (tax) world can hardly be overstated. One of the most prominent ways to achieve tax transparency is the exchange of information between countries. Achieving a... Show moreThe call for more transparency in the (tax) world can hardly be overstated. One of the most prominent ways to achieve tax transparency is the exchange of information between countries. Achieving a proper balance between the exchange of information, tax confidentiality and privacy is however quite a challenge. In this article, the authors investigate some of these challenges. For the purposes of this contribution, confidentiality means that the information exchanged is used and disclosed only in accordance with the legal basis on which it was exchanged, while privacy focuses on the right to respect private life and communications, as well as the protection of personal data. More specifically, the authors elaborate on the question as to what extent do the international and European data exchange obligations deserve particular attention in the light of the privacy provisions of Article 8 ECHR and Articles 7 and 8 Charter, when it comes to the use of information for non-tax purposes, the provision to other (Member) States and the exchange of information concerning legal entities. Show less
Kroes, S.K.S.; Leeuwen, M. van; Groenwold, R.H.H.; Janssen, M.P. 2022
Objective: Privacy is a concern whenever individual patient health data is exchanged for scientific research. We propose using mixed sum-product networks (MSPNs) as private representations of data... Show moreObjective: Privacy is a concern whenever individual patient health data is exchanged for scientific research. We propose using mixed sum-product networks (MSPNs) as private representations of data and take samples from the network to generate synthetic data that can be shared for subsequent statistical analysis. This anonymization method was evaluated with respect to privacy and information loss. Materials and methods: Using a simulation study, information loss was quantified by assessing whether synthetic data could reproduce regression parameters obtained from the original data. Predictors variable types were varied between continuous, count, categorical, and mixed discrete-continuous. Additionally, we measured whether the MSPN approach successfully anonymizes the data by removing associations between background and sensitive information for these datasets. Results: The synthetic data generated with MSPNs yielded regression results highly similar to those generated with original data, differing less than 5% in most simulation scenarios. Standard errors increased compared to the original data. Particularly for smaller datasets (1000 records), this resulted in a discrepancy between the estimated and empirical standard errors. Sensitive values could no longer be inferred from background information for at least 99% of tested individuals. Discussion: The proposed anonymization approach yields very promising results. Further research is required to evaluate its performance with other types of data and analyses, and to predict how user parameter choices affect a bias-privacy trade-off. Conclusion: Generating synthetic data from MSPNs is a promising, easy-to-use approach for anonymization of sensitive individual health data that yields informative and private data. Show less
Kroes, S.K.; Janssen, M.P.; Groenwold, R.H.; Leeuwen, M. van 2021
Although data protection is compulsory when personal data is shared, there is no systematic method available to evaluate to what extent each individual is at risk of a privacy breach. We use a... Show moreAlthough data protection is compulsory when personal data is shared, there is no systematic method available to evaluate to what extent each individual is at risk of a privacy breach. We use a collection of measures that quantify how much information is needed to uncover sensitive information. Combined with visualization techniques, our approach can be used to perform a detailed privacy analysis of medical data. Because privacy is evaluated per variable, these adjustments can be made while incorporating how likely it is that these variables will be exploited to uncover sensitive information in practice, as is mandatory in the European Union. Additionally, the analysis of privacy can be used to evaluate to what extent knowledge on specific variables in the data can contribute to privacy breaches, which can subsequently guide the use of anonymization techniques, such as generalization. Show less
Today marks the first anniversary of the European Union’s General Data Protection Regulation(GDPR) coming into force. From news about Amazon’s Alexa listening to our private conversations to facial... Show moreToday marks the first anniversary of the European Union’s General Data Protection Regulation(GDPR) coming into force. From news about Amazon’s Alexa listening to our private conversations to facial recognition cameras installed in airports and taxis, the year since has been a steady drip of revelations about the data collection practices of big tech firms and breaches that have exposed the personal information of millions of data subjects. Behind the scenes though, reaction to the GDPR has been quite different. Businesses have struggled to come to terms with their obligations under the new law, while others have failed to conduct proper balancing tests between competing rights. National data protection authorities have been overwhelmed with complaints, queries, investigations, and enforcement proceedings. Opaque guidance from the regulator has not exactly made implementation easy. Show less
This project has received funding from the European Union’s Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No 707404” LEaDing FellowsThe insertion... Show moreThis project has received funding from the European Union’s Horizon 2020 research and innovation programme under the Marie Skłodowska-Curie grant agreement No 707404” LEaDing FellowsThe insertion of robotic and artificial intelligent (AI) systems in therapeutic settings is accelerating. In this paper, we investigate the legal and ethical challenges of the growing inclusion of social robots in therapy. Typical examples of such systems are Kaspar, Hookie, Pleo, Tito, Robota, Nao, Leka or Keepon. Although recent studies support the adoption of robotic technologies for therapy and education, these technological developments interact socially with children, elderly or disabled, and may raise concerns that range from physical to cognitive safety, including data protection. Research in other fields also suggests that technology has a profound and alerting impact on us and our human nature. This article brings all these findings into the debate on whether the adoption of therapeutic AI and robot technologies are adequate, not only to raise awareness of the possible impacts of this technology but also to help steer the development and use of AI and robot technologies in therapeutic settings in the appropriate direction. Our contribution seeks to provide a thoughtful analysis of some issues concerning the use and development of social robots in therapy, in the hope that this can inform the policy debate and set the scene for further research. Show less
The insertion of robotic and artificial intelligent (AI) systems in therapeutic settings is accelerating. In this paper, we investigate the legal and ethical challenges of the growing inclusion of... Show moreThe insertion of robotic and artificial intelligent (AI) systems in therapeutic settings is accelerating. In this paper, we investigate the legal and ethical challenges of the growing inclusion of social robots in therapy. Typical examples of such systems are Kaspar, Hookie, Pleo, Tito, Robota, Nao, Leka or Keepon. Although recent studies support the adoption of robotic technologies for therapy and education, these technological developments interact socially with children, elderly or disabled, and may raise concerns that range from physical to cognitive safety, including data protection. Research in other fields also suggests that technology has a profound and alerting impact on us and our human nature. This article brings all these findings into the debate on whether the adoption of therapeutic AI and robot technologies are adequate, not only to raise awareness of the possible impacts of this technology but also to help steer the development and use of AI and robot technologies in therapeutic settings in the appropriate direction. Our contribution seeks to provide a thoughtful analysis of some issues concerning the use and development of social robots in therapy, in the hope that this can inform the policy debate and set the scene for further research. Show less
The insertion of robotic and artificial intelligent (AI) systems in therapeutic settings is accelerating. In this paper, we investigate the legal and ethical challenges of the growing inclusion of... Show moreThe insertion of robotic and artificial intelligent (AI) systems in therapeutic settings is accelerating. In this paper, we investigate the legal and ethical challenges of the growing inclusion of social robots in therapy. Typical examples of such systems are Kaspar, Hookie, Pleo, Tito, Robota, Nao, Leka or Keepon. Although recent studies support the adoption of robotic technologies for therapy and education, these technological developments interact socially with children, elderly or disabled, and may raise concerns that range from physical to cognitive safety, including data protection. Research in other fields also suggests that technology has a profound and alerting impact on us and our human nature. This article brings all these findings into the debate on whether the adoption of therapeutic AI and robot technologies are adequate, not only to raise awareness of the possible impacts of this technology but also to help steer the development and use of AI and robot technologies in therapeutic settings in the appropriate direction. Our contribution seeks to provide a thoughtful analysis of some issues concerning the use and development of social robots in therapy, in the hope that this can inform the policy debate and set the scene for further research. Show less
The overall aim of this article is to analyse the taxpayers’ rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information.... Show moreThe overall aim of this article is to analyse the taxpayers’ rights to confidentiality and privacy in exchange of information including the new global standard of automatic exchange of information. Section 2 will analyse the state of the art regarding the right to privacy and confidentiality in the OECD bilateral and multilateral instruments, in the Human Right Conventions and in case law by the European Court of Human Rights and the European Court of Justice. This section will also analyse the application of the right to privacy and confidentiality in practice mainly by identifying the problems of confidentiality and privacy arising in the disclosure of information, the exchange of trade secrets and the leak of information to the press and third parties. Subsequently, the authors explore the possibility to introduce a multilateral instrument to remedy these shortcomings. Show less
