Privacy Policy
At Tax Attractiveness Index, we are committed to maintaining the trust and confidence of our visitors to our web site. In this Privacy Policy, we’ve provided detailed information on when and why we collect your personal information, how we use it and how we keep it secure.
Logs
Out of consideration for events which may affect security, relevant access data are logged each time the web server is accessed.
The web server is operated for Ludwig-Maximilians-Universität München by its IT section.
Depending on the access log used, the log data file will contain items with the following information:
IP address of the computer requested
Date and time of the request
Access method / function intended by requesting computer
Input values (file name, etc.) transmitted by requesting computer
Access status of Web server (file transferred, file not found, command not executed, etc.)
Name of file requested
URL from which the file or the desired function was requested
Purpose of logs
Recorded data are used for the purpose of identifying and pursuing invalid accessing of, and attempts to gain access to the Web server and – in an anonymous form – to optimize Web content.
Period of record
Logged data are saved for a period of maximal seven days and then deleted.
Log Analysis
Analysis is conducted by employees of the IT section in the service of Ludwig-Maximilians-Universität München.
Cookies
Our websites use cookies to collect information. This includes information about browsing behaviour by people who access our websites.
Google Analytics
This website uses Google Analytics, a web analytics service provided by Google, Inc. (“Google”). Google Analytics uses cookies, to help the website analyze how users use the site. The information generated by the cookie about your use of the website (including your IP address) will be transmitted to and stored by Google on servers in the United States. In case of activation of the IP anonymization, Google will truncate/anonymize the last octet of the IP address for Member States of the European Union as well as for other parties to the Agreement on the European Economic Area. Only in exceptional cases, the full IP address is sent to and shortened by Google servers in the USA. On behalf of the website provider Google will use this information for the purpose of evaluating your use of the website, compiling reports on website activity for website operators and providing other services relating to website activity and internet usage to the website provider. Google will not associate your IP address with any other data held by Google. You may refuse the use of cookies by selecting the appropriate settings on your browser.
Google has also provided a tool to prevent your data from being used by Google Analytics here.
However, please note that if you do this, you may not be able to use the full functionality of this website.
Email security
In addition to the contact form, it is also possible to send an email to an LMU email address provided for use of the particular internet page. If you send us an email, then your email address and the other data provided by you will only be used for correspondence with you, and will be saved only as long as necessary for this purpose, unless some other legal grounds will justify its continuing retention.
Please note that the use of a non-encrypted email is fundamentally unsecure, that is, it may possibly be read, changed or captured by third parties along the transmission route. Please remember this when you send us information in an email.
Use of Personal Data
Personal data will only be collected or processed if you voluntarily provide such information, e.g. if you use the download-functionality of our website. You may at any time revoke in writing (such as by e-mail or fax) the previously granted approval of your personal data storage with immediate effect. Your data will not be disclosed to third parties, unless disclosure is required by law.
Information, modification and deletion of your data
In accordance with applicable law, you can always ask us in writing whether and which personal data we have stored about you. A corresponding message will be sent to you immediately.
Security of your data
Your personal data made available to us will be secured by taking all technical and organizational security measures so that they are inaccessible to unauthorized third parties. When sending very sensitive data or information, it is recommended to use the post office, as a complete data security can not be guaranteed by e-mail.
Name and Address of the Official LMU Data Protection Officer
The contact data of the official LMU data protection officer is found on the internet page of the LMU at https://www.uni-muenchen.de/einrichtungen/orga_lmu/beauftragte/dschutz/index.html.
The official data protection officer is available to answer questions about data protection at the LMU. Please use the contact form on the internet page of the official LMU data protection officer for any questions: https://www.uni-muenchen.de/einrichtungen/orga_lmu/beauftragte/dschutz/Datenschutzkontaktformular.html. Please also use this form to report any data protection events which become known to you from your use of the LMU internet pages.
Your Data Protection Rights as an Affected Person
As a part of the LMU internet presence, personal data is processed within the scope stated above. To this extent you are an affected person within the meaning of the DSGVO and are entitled to the following rights with respect to the LMU:
1) Right to information
You can ask the LMU to confirm whether we process personal data concerning you.
If such data is processed, you can request the following information from the LMU:
-The purposes of the processing for which the personal data are intended;
-The categories of personal data processed;
-The recipients or categories of recipients to whom personal data concerning you have been or will be disclosed;
-The period for which the personal data will be stored, or if that is not possible, the criteria used to determine that period;
-The right to request from the responsible officer to correct or delete your personal data, a right of restriction of processing or a right to object to processing as well as the right to data portability;
-A right to complain to an oversight authority, in the case of the LMU the directly cognizant data protection oversight authority is the Bavarian State Officer for Data Protection (https://www.datenschutz-bayern.de) (external link);
-All available information regarding the source of the data if personal data was not collected from you;
-The existence of automated decision-making, including profiling, referred to in Article 22 para. 1 and 4 DSGVO and, at least in those cases, meaningful information about the logic involved, as well as the significance and the envisaged consequences of such processing for the affected person.
You have the right to request information concerning whether your personal data will be transferred to a third country or international organization. In such cases, you may request to be informed of the appropriate guarantees pursuant to Art. 46 DSGVO as related to this transfer.
Your right to information is subject to legal restrictions and is not absolute, rather, it is limited in particular in the following cases:
-If a large volume of information is saved for an affected person, then the responsible officer may request that the information be restricted to that information or processing which relates to the request for information.
-Obvious unfounded or excessive requests, or frequent repetitions may result in rejection or in compensation of costs.
-The granting of information must not affect the rights of the responsible officer or other persons (in this regard, professional secrets, business secrets, data with reference to other persons are exempted).
-The information may be withheld under the circumstances stated in Art. 10 BayDSG.
In the case of data processing for scientific or historical research purposes and for statistical purposes, your right to information may additionally be restricted if it is likely that the completion of the research or statistical work will be made impossible or seriously hampered, and the restriction is necessary to complete the research or statistical work.
2) Right to Rectification
You have the right to rectify and/or to complete inaccurate and/or incomplete personal data saved by the LMU. The LMU will make the correction without delay.
In the case of data processing for scientific or historical research purposes and for statistical purposes, your right to rectification may be restricted if it is likely that the completion of the research or statistical work will be made impossible or seriously hampered, and the restriction is necessary to complete the research or statistical work.
3) Right to Restriction of Processing
Under the following circumstances you may request a restriction of processing of your personal data:
-If you contest the accuracy of the personal data, the restriction will extend for a period enabling the responsible officer to verify the accuracy of the personal data;
-The processing is unlawful and you oppose the erasure of the personal data and request the restriction of its use instead;
-The responsible officer no longer needs the personal data for the purposes of the processing, but it is required by you for the establishment, exercise or defense of legal claims;
-If you have objected to processing pursuant to Article 21 para. 1 DSGVO pending the verification whether the legitimate grounds of the responsible officer override those asserted by you.
Where processing personal data concerning you has been restricted, such personal data shall, with the exception of storage, only be processed with your consent or for the establishment, exercise or defense of legal claims or for the protection of the rights of another natural or legal person or for reasons of important public interest of the Union or of a Member State.
Where processing personal data concerning you has been restricted, you will be informed by the LMU before the restriction of processing is lifted.
In the case of data processing for scientific or historical research purposes and for statistical purposes, your right to restriction of processing may be restricted if it is likely that the completion of the research or statistical work will be made impossible or seriously hampered, and the restriction is necessary to complete the research or statistical work.
4) Right to Deletion
a) Deletion requirement
You can request the LMU to delete your personal data without delay. The LMU is required to delete this data without delay, provided one of the following reasons applies:
-The personal data concerning you is no longer necessary in relation to the purposes for which it was collected or otherwise processed.
-You withdraw consent on which the processing is based according to Art. 6 para. 1 (a) or Art. 9 para. 2 (a) DSGVO, and where there is no other legal grounds for the processing.
-You object to the processing pursuant to Art. 21 para. 1 DSGVO and there are no overriding legitimate grounds for the processing, or you object to the processing pursuant to Art. 21 para. 2 DSGVO.
-Personal data concerning you have been unlawfully processed.
-The personal data concerning you have to be erased for compliance with a legal obligation in Union or Member State law to which the responsible person is subject.
-The personal data concerning you have been collected in relation to an offer of services of the information company referred to in Art. 8 para. 1 DSGVO.
b) Notification to third parties
Where the LMU has made the personal data public and is obliged pursuant to Art. 17 para. 1 DSGVO to erase the personal data, the responsible officer, taking account of available technology and the cost of implementation, shall take reasonable steps, including technical measures, to inform officers who are processing the personal data, that you have requested the deletion by such officers of any links to, or copy or replication of, that personal data.
c) Exceptions
The right to erasure does not apply to the extent processing is necessary
-For exercising the right of freedom of expression and information;
-For completion of a legal obligation which requires the processing according to the laws of the EU or of member states to which the LMU is subject, or to complete a task in the public interest or in exercise of official authority which has been conferred upon the LMU;
-For reasons of public interest in the area of public health in accordance with Art. 9 para. 2 (h) and (i) as well as Art. 9 para. 3 DSGVO;
-For archiving purposes in the public interest, scientific or historical research purposes or statistical purposes in accordance with Art. 89 para. 1 DSGVO in so far as the right referred to in letter a) above is likely to render impossible or seriously impair the achievement of the objectives of that processing; or
-For the establishment, exercise or defense of legal claims.
5) Right to notification
If you have asserted your right to rectification, erasure or restriction of processing vis-a-vis the LMU, then we are obliged to communicate any rectification or erasure of personal data or restriction of processing to each recipient to whom the personal data have been disclosed, unless this proves impossible or involves disproportionate effort.
You have the right to be informed by the LMU about such recipients.
6) Right to data portability
You have the right to receive the personal data concerning you which you provided to the LMU, in a structured, commonly used and machine-readable format. In addition, you have the right to transfer this data to one or another responsible officer without hindrance by the LMU, provided
-The processing is based on consent pursuant to Art. 6 para. 1 DSGVO or Art. 9 para. 2 DSGVO or on a contract pursuant to Article 6 para. 1 (b) DSGVO; and
-The processing is carried out by automated means.
In exercising your right to data portability, you have the right to have the personal data transmitted directly from the LMU to another responsible officer, where technically feasible. The exercise of this right cannot adversely affect the rights and freedoms of others.
The right to data portability does not apply to processing necessary for the performance of a task carried out in the public interest or in the exercise of official authority vested in the LMU.
7) Right to object
You have the right to object, on grounds relating to your particular situation, at any time to processing of personal data concerning you which is based on Article 6 para.1 (e) or (f) DSGVO.
In such cases, the LMU shall no longer process the personal data concerning you unless the LMU can demonstrate compelling legitimate grounds for the processing which override your interests, rights and freedoms or for the establishment, exercise or defense of legal claims.
In the context of the use of information company services, and notwithstanding Directive 2002/58/EC, you are entitled to exercise your right to object by using automated means, in which technical specifications are applied.
In the case of processing of your personal data for scientific or historical research purposes and for statistical purposes pursuant to Art. 89 para. 1 DSGVO, you have the right to object to this data processing for reasons relating to your particular situation.
Your right to objection may be restricted if it is likely that the completion of the research or statistical work will be made impossible or seriously hampered, and the restriction is necessary to complete the research or statistical work.
8) Right to revoke consent to data processing
You have the right to revoke your consent to data processing with future effect; however, this revocation shall not affect the legitimacy of the data processing already occurred based on your consent given until the time of revocation. This revocation must always be submitted to the agency within the LMU which has received the consent.
9) Right to lodge a complaint with an Oversight Authority
Without prejudice to any other administrative or judicial remedy, you have the right to lodge a complaint with a data protection oversight authority, in particular in the Member State of your habitual residence, place of work or place of the alleged infringement if you consider that the processing of personal data relating to you infringes the DSGVO. In the case of the LMU the directly cognizant data protection oversight authority is the Bavarian State Officer for Data Protection (https://www.datenschutz-bayern.de) (external link); The supervisory authority with which the complaint has been lodged shall inform the complainant on the progress and the outcome of the complaint including the possibility of a judicial remedy pursuant to Art. 78 DSGVO.
If you believe that the processing of your personal data is in violation of the DSGVO, then we request that you first turn to the officer responsible for the content of the particular internet page, who is named in the copyright statement, and/or to the official data protection officer at the LMU, since this will allow a rapid examination or remedy, if necessary, of your concerns. It is our goal and responsibility to examine all arriving questions of data protection immediately and to solve potential problems under data protection law.