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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.

EU Tax Disclosure Rules

2021-08-27 Law
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Release : 2021-08-27
Genre : Law
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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.

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.

Taxpayers in International Law

2022-03-24 Law
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Release : 2022-03-24
Genre : Law
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Book Rating : 015/5 ( reviews)

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Book Synopsis Taxpayers in International Law by : Juliane Kokott

Download or read book Taxpayers in International Law written by Juliane Kokott. This book was released on 2022-03-24. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

EU Proposes Tax Reporting Rules for Intermediaries Including Tax Advisors

2018
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Release : 2018
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Book Synopsis EU Proposes Tax Reporting Rules for Intermediaries Including Tax Advisors by :

Download or read book EU Proposes Tax Reporting Rules for Intermediaries Including Tax Advisors written by . This book was released on 2018. Available in PDF, EPUB and Kindle. Book excerpt: The European Commission believes that individuals and companies that enter into transactions structured to avoid taxes rely heavily on accountants, lawyers, and other advisors to advise them. The Commission claims these "intermediaries" help their clients by structuring certain arrangements, the sole purpose of which is to escape tax in the European Union (EU). To help combat the issue, the Economic and Financial Affairs Council (ECOFIN) has considered for some time rules that would govern how transactions it viewed as "aggressive tax planning" could be reported to its tax authorities. The ECOFIN is comprised of the economics and finance ministers of the European Union states. On 13 March 2018, the Council reached a political agreement on a proposed directive that would establish new tax reporting obligations for "intermediaries" and taxpayers.

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