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Intermediaries : automatic exchange of information against aggressive tax planning : the new OECD model on mandatory disclosure rules and the EU Directive “DAC 6” proposal / [Francesca Amaddeo]

Amaddeo, Francesca

[S.l. : s.n.], 2018

Comunicação apresentada na 3rd Annual Conference da French Law and Economics Association, Nancy, 11-12 de outubro de 2018. Autoria retirada da bibliografia da autora.

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On the 13th of March 20181, the European Council presented the Directive “DAC 6” Proposal about the automatic and mandatory exchange of fiscal information regarding reportable cross-border arrangements. [§] This proposal seems to be a continuous of the evolutional iter followed both by the OECD and the European Union in pursuing transparency: indeed, it will amend Directive 2011/16/EU on administrative cooperation in the field of taxation, introducing a new due of collecting and sending datas inherent aggressive tax planning realized through cross-borders agreement created or enabled by intermediaries, who - since nowadays - escaped the application of the exchange of information discipline as a whole and, especially, of the Common Reporting Standard (CRS) one... [Do autor]

OCDE; diretiva (UE); política fiscal; evasão fiscal; fraude fiscal; União Europeia; sigilo bancário

12.06.6 DIREITO FISCAL

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