Balancing tax transparency and tax certainty reporting obligations for unilateral safe harbours under DAC 6 Gabriela Capristano Cardoso
By: Cardoso, Gabriela Capristano
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Material type: 
ArticlePublisher: 2021Subject(s): PUERTOS | DAC 6 | PRECIOS DE TRANSFERENCIA | UNION EUROPEA
In:
Intertax v. 49, Issues 8-9, August/September 2021, p. 691-701Summary: The paper analyses the inclusion of unilateral safe harbours as a reportable hallmark under Directive on Administrative Cooperation DAC 6. There is uncertainty regarding the scope of this hallmark on the definition of safe harbours and whether internationally accepted safe harbours should be reported. This article addresses these open issues and analyses the conformity of this hallmark with EU primary law and with the objective and purpose of DAC 6. It also discusses whether the inclusion of such a hallmark imposes an unreasonable burden on taxpayers and intermediaries that undermines the objectives of safe harbour rules to achieve simplicity and tax certainty.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/8/9-7 (Browse shelf) | Available | OP 2141/2021/8/9-7 |
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Disponible también en formato electrónico.
Resumen.
The paper analyses the inclusion of unilateral safe harbours as a reportable hallmark under Directive on Administrative Cooperation DAC 6. There is uncertainty regarding the scope of this hallmark on the definition of safe harbours and whether internationally accepted safe harbours should be reported. This article addresses these open issues and analyses the conformity of this hallmark with EU primary law and with the objective and purpose of DAC 6. It also discusses whether the inclusion of such a hallmark imposes an unreasonable burden on taxpayers and intermediaries that undermines the objectives of safe harbour rules to achieve simplicity and tax certainty.
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