Essays about: "automatic exchange of information"

Showing result 1 - 5 of 16 essays containing the words automatic exchange of information.

  1. 1. Bugs Prioritization in Software Engineering : A Systematic Literature Review on Techniques and Methods

    University essay from Linnéuniversitetet/Institutionen för datavetenskap och medieteknik (DM)

    Author : Nitin Pasikanti; Chadi Kawaf; [2022]
    Keywords : Bug; prioritization; software engineering; bug report; bug tracking system; systematic literature review; machine learning;

    Abstract : Today’s world is a network of interconnected systems that are always running to facilitate information exchange so people can carry out their daily activities. Software applications are constantly evolving to meet the increasing expectations of the growing market, thereby giving rise to the development of large complex systems. READ MORE

  3. 2. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jacopo Varallo; [2022]
    Keywords : Tax; Tax Law; EU Tax Law; EU Law; European Union; DAC; DAC7; Administrative Cooperation; Privacy; Data Protection; Exchange of Information; Reporting Obligation; Digital Platforms; Law and Political Science;

    Abstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE

  4. 3. Big Maritime Data: The promises and perils of the Automatic Identification System : Shipowners and operators’ perceptions

    University essay from Linnéuniversitetet/Institutionen för informatik (IK)

    Author : Andreas Kouvaras; [2022]
    Keywords : Qualitative Research; Automatic Identification System; Big Data decision-making; Big Data Analytics; Big Data Characteristics; Big Data Application in Shipping Industry;

    Abstract : The term Big Data has been gaining importance both at the academic and at the business level. Information technology plays a critical role in shipping since there is a high demand for fast transfer and communication between the parts of a shipping contract. READ MORE

  5. 4. OECD’s Proposed Crypto-Asset Reporting Framework (CARF): A Critique

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Christopher Ignatius Moylan; [2022]
    Keywords : carf; crypto-asset reporting framework; oecd; crs; common reporting standard; automatic exchange of information; AEOI; wallets; cold wallets; crypto-asset service provider; CASP; crypto. crypto-asset; cryptocurrency; cryptocurrencies; technological neutrality; reportable transactions; regulatory choke point model; choke point model; crypto intermediaries; due diligence;

    Abstract : In March 2022, OECD published a public consultation document entitled Crypto-Asset Reporting Framework and Amendments to the Common Repoting Standard (CARF). This doucment proposed new and amended requirements covering reporting and exchange of information of crypto-assets as well as containing broader revisions to the existing Common Reporting Standard (CRS) for the automatic exhange of informaiton (AEOI) between countries. READ MORE

  6. 5. Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rayssa Gutterres Costa; [2021]
    Keywords : DAC 6 - Notification Obligation - Legal Professional Privilege - EU Charter - ECHR; Law and Political Science;

    Abstract : The thesis explores the Directive 2018/822 of May 2018, also known as DAC 6, and the obligation to notify that it placed on intermediaries with legal professional privilege. The research conducted aims at answering the question if the notification obligation brought by DAC 6 is in conflict with EU primary law, namely, the Charter of Fundamental Rights of the European Union. READ MORE