Tax avoidance in the spotlight the EU mandatory disclosure rules and their impact on asset managers and private equity Tim Clappers and Philip Mac-Lean
By: Clappers, Tim
.
Contributor(s): Mac Lean, Philip.
Material type: 
ArticlePublisher: 2019Subject(s): OPERACIONES TRANSFRONTERIZAS | OPERACIONES INTRACOMUNITARIAS | INTERCAMBIO DE INFORMACION TRIBUTARIA | TRANSPARENCIA FISCAL | PREVENCIÓN | UNION EUROPEA | ELUSION FISCAL
In:
Derivatives & Financial Instruments v. 21, n. 3, May/June 2019, 7 p. Summary: Discussions on fair taxation are a hot topic for debate in the public arena and are high on the political agenda. As part of these discussions, countries are looking for disclosure mechanisms to provide them with timely information about certain schemes to be able to detect and tackle tax avoidance and evasion. In this context, the European Union adopted tax transparency rules that require intermediaries and relevant taxpayers to report relevant cross-border arrangements. This article provides a general overview of the EU mandatory disclosure rules and discusses some of the matters relevant to asset managers and private equity.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | DFI/2019/3-1 (Browse shelf) | Available | DFI/2019/3-1 |
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Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
Discussions on fair taxation are a hot topic for debate in the public arena and are high on the political agenda. As part of these discussions, countries are looking for disclosure mechanisms to provide them with timely information about certain schemes to be able to detect and tackle tax avoidance and evasion. In this context, the European Union adopted tax transparency rules that require intermediaries and relevant taxpayers to report relevant cross-border arrangements. This article provides a general overview of the EU mandatory disclosure rules and discusses some of the matters relevant to asset managers and private equity.
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