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EU Tax Disclosure Rules

2021-08-27 Law
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Release : 2021-08-27
Genre : Law
Kind : eBook
Book Rating : 636/5 ( reviews)

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Book Synopsis EU Tax Disclosure Rules by : Haase, Florian

Download or read book EU Tax Disclosure Rules written by Haase, Florian. This book was released on 2021-08-27. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.

Mandatory Disclosure Rules

2023
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Release : 2023
Genre :
Kind : eBook
Book Rating : 118/5 ( reviews)

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Book Synopsis Mandatory Disclosure Rules by : Georg Kofler

Download or read book Mandatory Disclosure Rules written by Georg Kofler. This book was released on 2023. Available in PDF, EPUB and Kindle. Book excerpt:

DAC 6 - New EU Tax Disclosure Rules : Cause for Concern?.

2018
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Release : 2018
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Book Synopsis DAC 6 - New EU Tax Disclosure Rules : Cause for Concern?. by : F. Lynch

Download or read book DAC 6 - New EU Tax Disclosure Rules : Cause for Concern?. written by F. Lynch. This book was released on 2018. Available in PDF, EPUB and Kindle. Book excerpt: DAC 6 (Directive on Administrative Cooperation) has already entered into force and affects cross-border transactions which concern two EU member states or a member state and a third country. The retrospective nature of the rules gives cause for concern, and businesses and individuals potentially affected should be aware of this aspect.

New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union : Another "bite" Into the Rights of the Taxpayer?.

2019
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Release : 2019
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Book Synopsis New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union : Another "bite" Into the Rights of the Taxpayer?. by : N. Čičin-Šain

Download or read book New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union : Another "bite" Into the Rights of the Taxpayer?. written by N. Čičin-Šain. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: The European Union responded to the propositions of the OECD in the BEPS Action 12 Final Report on Mandatory Disclosure Rules (MDR) by creating its own rules in the form of Council Directive 2018/822 of 25 May 2018, which is the sixth amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 6). This article focuses on the controversial aspects of DAC 6, namely its impact on the fundamental rights of taxpayers. It investigates (i) how the European MDR indirectly affect the taxpayers' right to legal certainty and legitimate expectations through active prevention of "aggressive" or "potentially aggressive" tax schemes by rapid changes in legislation; (ii) how they will impact the taxpayers' right to legal advice and legal representation, as well as the right not to self-incriminate; and (iii) what the interplay is between taxpayers' right to privacy and data protection and the reporting requirements.

Tax Avoidance in the Spotlight : the EU Mandatory Disclosure Rules and Their Impact on Asset Managers and Private Equity

2019
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Release : 2019
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Book Synopsis Tax Avoidance in the Spotlight : the EU Mandatory Disclosure Rules and Their Impact on Asset Managers and Private Equity by : T. Clappers

Download or read book Tax Avoidance in the Spotlight : the EU Mandatory Disclosure Rules and Their Impact on Asset Managers and Private Equity written by T. Clappers. This book was released on 2019. Available in PDF, EPUB and Kindle. Book excerpt: Discussions on fair taxation are a hot topic for debate in the public arena and are high on the political agenda. As part of these discussions, countries are looking for disclosure mechanisms to provide them with timely information about certain schemes to be able to detect and tackle tax avoidance and evasion. In this context, the European Union adopted tax transparency rules that require intermediaries and relevant taxpayers to report relevant cross-border arrangements. This article provides a general overview of the EU mandatory disclosure rules and discusses some of the matters relevant to asset managers and private equity.

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