Ballancin, Andrea
The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) / Andrea Ballancin & Francesco Cannas .-- , 2020
Resumen.
This article first proposes a critical description of the primary points of the European Council Directive known as the 'DAC 6'. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project. Subsequently, the authors address some of the main points raised by scholars and commentators with regard to its contents, especially the possibility that the mandatory disclosure rules clash with the professional privilege of certain tax advisors, the principle against self-incrimination, or the risk that it will initiate a "race to the bottom" in the sanctioning powers to be exercised by Member States.
DAC 6
INTERCAMBIO DE INFORMACION TRIBUTARIA
OPERACIONES TRANSFRONTERIZAS
INTERMEDIARIOS FISCALES
ELUSION FISCAL
PLANIFICACION FISCAL INTERNACIONAL
UNION EUROPEA
Cannas, Francesco
EC Tax Review 0928-2750 [print]v. 29, Issue 3, June 2020, p. 117-125
The 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) / Andrea Ballancin & Francesco Cannas .-- , 2020
Resumen.
This article first proposes a critical description of the primary points of the European Council Directive known as the 'DAC 6'. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project. Subsequently, the authors address some of the main points raised by scholars and commentators with regard to its contents, especially the possibility that the mandatory disclosure rules clash with the professional privilege of certain tax advisors, the principle against self-incrimination, or the risk that it will initiate a "race to the bottom" in the sanctioning powers to be exercised by Member States.
DAC 6
INTERCAMBIO DE INFORMACION TRIBUTARIA
OPERACIONES TRANSFRONTERIZAS
INTERMEDIARIOS FISCALES
ELUSION FISCAL
PLANIFICACION FISCAL INTERNACIONAL
UNION EUROPEA
Cannas, Francesco
EC Tax Review 0928-2750 [print]v. 29, Issue 3, June 2020, p. 117-125