On December 16, 2015, the Article 29 Working Party published data protection guidelines regarding
the automatic exchange of personal data for tax purposes. The
guidelines, which are addressed to Member States, discuss data
protection safeguards in three different settings: (i) exchange of
personal data between EU Member States; (ii) exchange of personal
data between an EU Member State and a third country that has been
the subject of an adequacy decision by the EU Commission, and (iii)
exchange of personal data between an EU Member State and a third
country that has not been the subject of an adequacy decision by
the EU Commission.
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