2008年金融危机以来世界各国开始致力于在全球范围内推进涉税信息自动交换。作为一种重要的税务合作方式，信息交换在打击恶性税收竞争和跨国逃避、税方面发挥了重要的作用。随着美国推出《海外账户税收合规法案》并以瑞银集团案迫使瑞士银行业向美国披露金融账户信息，信息自动交换模式在世界范围内得到强有力的推广。经合组织紧随其后对该模式进行发展。本次信息自动交换是在打破银行保密制度的基础上建立起来的，因此推进过程中有意或无意地忽略了对纳税人隐私权的保护，这反过来又会阻碍信息自动交换的进一步发展。 因此本文首先就相关案例引出隐私权方面的问题，并对信息自动交换的相关法律文件进行介绍。对信息自动交换下以纳税人隐私权保护为主题，对隐私权的内涵、与信息自动交换之间的冲突进行研究，并提出在信息自动交换背景下对纳税人隐私权的保护方式。本文随后介绍欧盟、美国以及相关国际条约在隐私权保护方面的规定。并就国际法和国内法、不同国家国内法之间的关系展开讨论。最后在此基础上就我国在信息自动交换背景下如何保护纳税人隐私权给出建议。 本文共分四章，第一章援引相关案例引出纳税人隐私权保护的问题，指出在以打击跨国逃、避税过程中。若信息披露和保护方式不当确实会与隐私权产生冲突。 第二章则对信息自动交换和隐私权展开分别的介绍，分析二者之间的交互关系和价值冲突，提出信息自动交换背景下对纳税人隐私权的特点和保护方式，最后根据对二者的分析得出应通过限制信息披露和构建保密制度的方式保护个人的隐私权。并且对国际条约中的保护措施进行介绍。 第三章则是介绍欧盟和美国对纳税人隐私权保护方面的指令和国内立法，并对各自辖区信息保护水平在自动交换中的影响展开分析。 第四章则是对我国纳税人的隐私权保护提出建议。

Since the financial crisis, countries around the world have been committed to promoting the automatic exchange of information (AEOI) on a global scale. As an important form of tax coordination, AEOI plays an important role in combating transnational tax fraud. The United States has enacted the "Foreign Account Tax Compliance Act" and forced the Swiss banks to disclose financial account information to the Internal Revenue Service after the UBS Group case. With the AEOI has been strongly promoted worldwide, the privacy right cannot be duly protected in the advancing of AEOI. Therefore, this paper mainly discusses the protection of privacy right in the context of AEOI. The paper then will introduce the EU and the United States legislation on their protection measures to privacy. Finally, on this basis, it will give some suggestions on China`s legislation. This paper is consisted of four chapters. The first chapter analysis the taxpayers' privacy rights based on French public trust Register case, and then points out that during the process of combating tax evasion and tax avoidance, the AEOI does have conflict with privacy right. The second chapter introduces the AEOI and privacy rights separately, analyzing the theory of privacy right in the context of AEOI. And then it concluded that privacy should be protected by restricting information disclosure and building a confidentiality system. The third chapter introduces the legislation on information protection in the European Union and the United States, analyzing the impact of its legislation in the process of AEOI. The fourth chapter will offer some recommendations on privacy protection for Chinese legislation.