Purpura, Andrea
DAC6 some (potential) incompatibility profiles with article 6 ATAD / Andrea Purpura
Resumen.
This article compares Article 6 of the Anti-Tax Avoidance Directive (ATAD) and the Directive on Administrative Cooperation DAC6, and finds that the disclosure requirements of DAC6 are consistent with the concept of tax avoidance introduced by the general clause of Article 6 ATAD. However, the article raises concerns about the compatibility of DAC6 with the ultimate purpose of anti-avoidance regulations and with the general anti-abuse clauses in some European legal systems, citing the Italian experience as an example. The comparison suggests that the reporting obligations of DAC6 are too broad and do not adequately consider "non-tax reasons" that may justify cross-border mechanisms, even if tax advantages may also result.
ELUSION FISCAL
PREVENCIÓN
ATAD
DAC 6
INTERCAMBIO DE INFORMACION TRIBUTARIA
INCOMPATIBILIDADES
UNION EUROPEA
Intertax 0165-2826 v. 51, n. 1, January 2023, p. 51-62
DAC6 some (potential) incompatibility profiles with article 6 ATAD / Andrea Purpura
Resumen.
This article compares Article 6 of the Anti-Tax Avoidance Directive (ATAD) and the Directive on Administrative Cooperation DAC6, and finds that the disclosure requirements of DAC6 are consistent with the concept of tax avoidance introduced by the general clause of Article 6 ATAD. However, the article raises concerns about the compatibility of DAC6 with the ultimate purpose of anti-avoidance regulations and with the general anti-abuse clauses in some European legal systems, citing the Italian experience as an example. The comparison suggests that the reporting obligations of DAC6 are too broad and do not adequately consider "non-tax reasons" that may justify cross-border mechanisms, even if tax advantages may also result.
ELUSION FISCAL
PREVENCIÓN
ATAD
DAC 6
INTERCAMBIO DE INFORMACION TRIBUTARIA
INCOMPATIBILIDADES
UNION EUROPEA
Intertax 0165-2826 v. 51, n. 1, January 2023, p. 51-62