1 option
Eu tax disclosure rules : mandatory reporting of cross-border transactions for taxpayers and intermediaries / Florian Haase.
- Format:
- Book
- Author/Creator:
- Haase, Florian, 1974- author.
- Series:
- Elgar Tax Law and Practice
- Language:
- English
- Subjects (All):
- Taxation--Law and legislation--European Union countries.
- Taxation.
- Disclosure of information--Law and legislation--European Union countries.
- Disclosure of information.
- Physical Description:
- 1 online resource (268 pages)
- Place of Publication:
- Cheltenham, England ; Northampton, Massachusetts : Edward Elgar Publishing, [2021]
- Summary:
- 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.
- Contents:
- Front Matter
- Copyright
- CONTENTS
- EXTENDED CONTENTS
- ABOUT THE AUTHOR
- PREFACE
- TABLE OF CASES
- TABLE OF LEGISLATION
- 1 INTRODUCTION TO EU RULES ON TAX DISCLOSURE
- 2 INTERMEDIARIES AND OTHER PARTICIPANTS
- 3 CROSS-BORDER ARRANGEMENTS
- 4 HALLMARKS
- 5 TIMELINES AND TRIGGERING EVENTS
- 6 REPORTING PROCEDURE AND EXCHANGE OF INFORMATION
- 7 MISCELLANEOUS
- 8 FUTURE DEVELOPMENTS
- 9 STATUS OF IMPLEMENTATION IN EU MEMBER STATES
- 10 ANNEX: RELEVANT PROVISIONS OF DAC6
- INDEX.
- Notes:
- Includes bibliographical references and index.
- Description based on print version record.
- ISBN:
- 1-80088-563-6
The Penn Libraries is committed to describing library materials using current, accurate, and responsible language. If you discover outdated or inaccurate language, please fill out this feedback form to report it and suggest alternative language.