Exchange of Information in the EU : Taxpayers' Rights, Transparency and Effectiveness / Marina Serrat Romaní, Jasper Korving, and Mariolina Eliantonio.

Format:

Book

Author/Creator:

Serrat Romaní, Marina, author.

Korving, Jasper, author.

Eliantonio, Mariolina, 1978- author.

Language:

English

Subjects (All):

Taxation--Law and legislation.

Taxation.

Physical Description:

1 online resource (390 pages)

Edition:

First edition.

Place of Publication:

Cheltenham : Edward Elgar Publishing, [2024]

Summary:

"This timely book provides a holistic analysis of the exchange of information procedures for tax purposes within the EU from an administrative law and tax law perspective. It explores how procedural and substantive taxpayers' rights are affected by exchange of information processes, and rigorously examines the effectiveness of the current legal framework. Bringing together a diverse array of eminent scholars, the book highlights the importance of the exchange of information process as an essential tool to improve tax authorities' ability to deter, detect and disrupt tax evasion and fraud. Chapters delve into the evolution of the information exchange mechanism, assessing both its application and limits, and deftly analyse the Directive on Administrative Cooperation amendments. They also consider the necessity and effectiveness of continuously widening the tax transparency and exchange of information requirements, identifying possible gaps in judicial protection, and unveiling new avenues for scholarly research. Incisive and authoritative, this book will prove indispensable to researchers, academics, and students of constitutional and administrative law, European law, and tax law and fiscal policy. Legal practitioners and policymakers will also find this book to be a beneficial resource from a governance perspective"-- Provided by publisher.

Contents:

Front Matter

Copyright

Contents

Contributors

Abbreviations

Legislation

Introduction: exchange of information in the EU ‒ taxpayers' rights, transparency and effectiveness

PART I General principles and concepts impacting the exchange of information

1. Transparency and foreseeable relevance in exchange of information procedures

2. Exchange of information procedures between composite administration and transnational administrative acts

3. Availability and proportionality of taxpayers' information in a digitalised environment: knowledge is power

4. The impact of the right to privacy and nemo tenetur on tax information exchange

5. The right to be heard and other taxpayers' rights during the exchange of information procedure

6. Judicial protection in exchange for tax information procedures: why ex post protection is not 'effective' protection

7. Exchange of information: effectiveness and efficiency

8. Exchange of information, national tax havens regimes and EU/EEA law

9. Exchange of information and transparency and the NCJ listing process: exchange of information and the level playing field of taxation

PART II EU Council Directive on administrative cooperation: analysis of its origin and evolution

10. The evolution of the exchange of information standards from a global perspective: the influence of the OECD on EU legislation

11. The evolution of the exchange of information in the EU: early years, DAC1 and DAC2

12. DAC3: mandatory automatic exchange of information on advance cross-border rulings and advance pricing arrangements

13. DAC4 on CbCr: a powerful tool in the hands of tax administration with regard to transfer pricing

14. The challenges of DAC5: access to anti-money-laundering information by tax authorities ‒ taxation is no crime fighting!.

15. DAC6: reportable cross-border arrangements

16. DAC7 rules for platforms: a proportionality and legal certainty assessment

17. DACB: Track and exchange of information on crypto-assets as a new tool to achieve tax compliance

Conclusions: exchange of information in the EU - taxpayers' rights, transparency and effectiveness

Index.

Notes:

Description based on publisher supplied metadata and other sources.

Description based on print version record.

ISBN:

1-03-531456-8