Privacy versus transparency: it's time to look at the data

In previous articles published in this Review, (‘FATCA, CRS and Public BO registers: a report on the direction of travel—the next 12 months’, 28 Trusts & Trustees (2022), 482–487. https://academic.oup.com/tandt/article/28/6/482/6586702; ‘FATCA and CRS: Recent EU judgment on public BO registers shines a light on the direction of travel’, 29 Trusts & Trustees (2023), 469–474. https://academic.oup.com/tandt/article/29/6/469/7163198) the author argued for a balanced approach to the whole issue of transparency in the area of taxation. The underlying legal analysis touched on data protection and Human Rights legislation, and was supported by eloquent opinions from data protection experts in the European Union. Now it’s time to look at the hard data supporting both sides of the argument.