Washington, D.C., partner Joe Rillotta participated in a panel entitled “Navigating Cross-Border Discovery Issues and the GDPR” at the ABA Section of Taxation’s 2019 Midyear Tax Meeting on Friday, January 18, 2019.
Domestic tax practitioners are increasingly facing matters, both civil and criminal, where the information they need or that is requested by the IRS is located in a foreign jurisdiction. International audit requests and discovery presents complex and challenging issues for today’s tax litigators. With the EU’s Global Data Protection Regulation (GDPR) now in full effect, as well as the data privacy laws of other countries, practitioners face additional complications in gathering evidence and disclosing personal data to the IRS.
This panel explored how United States discovery rules function outside of the country, the data collection procedures available through the Hague Convention and letters rogatory, and obstacles to discovery under various countries’ data privacy laws and statutes. Panelists also discussed how the extensive scope of the GDPR, which covers data protection and privacy of individuals within the EU, as well as the export of their personal data to other jurisdictions, will continue to have a significant impact.