Tax administrations are working with an increasing amount of structured and unstructured data, which may include sensitive information about taxpayers and citizens. Data protection requirements, on the one hand, and transparency requirements, on the other, set challenges for the efficient, appropriate and ethical use of such data, in order to facilitate compliance and exercise control over it. This guide is presented as a tool for administrations, covering the legal framework, incorporating practices and experiences on data protection, technological protection, as well as the implications derived from the use, or not, of cloud services, within or outside the jurisdiction, and the potential generation of open data with summary or anonymized information, which can support research initiatives or generation of public policies.

The guide has been developed with the contribution of the German Development Cooperation, GIZ, on behalf of the German Federal Ministry for Economic Cooperation and Development, BMZ, in the framework of cooperation with the Executive Secretariat of COSEFIN. It focuses on the countries of Central America, the Dominican Republic and Panama and can be of use to all member countries. We invite you to download and read it.