Automatic exchange of tax information and the right to privacy: a South African constitutional analysis

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dc.contributor.authorMia, Aisha Bibi
dc.date.accessioned2022-01-05T14:55:58Z
dc.date.available2022-01-05T14:55:58Z
dc.date.issued2021
dc.descriptionA research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce to the Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2021en_ZA
dc.description.abstractBroad-based automatic exchanges of information are increasingly viewed as the norm in global tax practice. The mass transmission of large amounts of personal and financial data creates informational risks and implicates the privacy rights of impacted data subjects. This investigation considers the interaction between broad-based automatic exchanges of information –specifically the Common Reporting Standard (CRS) and FATCA– and the right to privacy contained in section 14 of the South African Constitution. To date there has not been any authoritative legal precedent on this area and the available academic literature is also limited. Applying a doctrinal research method and drawing on the approach employed by the Constitutional Court when adjudicating Bill of Rights matters; a synthesis and analysis of various written sources was undertaken. The sources consulted include: legislation, South African case law, international law, treaty instruments, foreign case law, policy papers and academic literature. This study finds that the CRS exchange of taxpayer information is aimed at reducing global tax evasion and is reciprocal in nature. Additionally, the exchanges take place within a robust privacy framework. Accordingly, the CRS is constitutionally valid, with only limited opportunity to further enhance constitutional consonance. Contrastingly, the FATCA data exchanges are de facto unilateral. They cannot therefore be linked to any legitimate objective to improve tax compliance and revenues in South Africa. In this regard the investigation concludes that FATCA fails to pass constitutional muster.en_ZA
dc.description.librarianTL (2021)en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.identifier.urihttps://hdl.handle.net/10539/32590
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectAutomatic exchange of taxpayer information
dc.subjectCommon Reporting Standard (CRS)
dc.subjectConstitutional right to privacy
dc.subjectLimitation of constitutional rights in South Africa
dc.subject.otherSDG-16: Peace, justice and strong institutions
dc.titleAutomatic exchange of tax information and the right to privacy: a South African constitutional analysisen_ZA
dc.typeDissertationen_ZA
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