| 000 | 02205nab a2200301 c 4500 | ||
|---|---|---|---|
| 003 | ES-MaIEF | ||
| 005 | 20190816110636.0 | ||
| 007 | ta | ||
| 008 | 190620s2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_966389 _aMosquera Valderrama, Irma |
|
| 245 | 4 |
_aThe EU standard of good governance in tax matters for Third (non-EU) countries _c Irma Johanna Mosquera Valderrama |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aThis article analyses the standard of good governance in tax matters introduced by the Economic and Financial Affairs Council (ECOFIN) in 2008, with a view to tackle tax fraud and tax evasion. At that time, the standard included transparency, exchange of information and fair tax competition. Later on, several OECD and EU developments have changed the content of this standard. As of April 2018, the standard of good governance includes also the four Minimum Standards of the Project to tackle base erosion and profit shifting (BEPS) practices by multinationals. This standard has been introduced by the EU as a precondition for third (non-EU) countries that receive EU development aid, conclude strategic partnership agreements, free trade and economic partnership agreements and more recently as a standard that determines whether the third (non-EU) country should be included in a single EU common list of non-cooperative jurisdictions. This article discusses two questions (1) Whether the standard of good governance in tax matters is an import and/or export of EU norms and (2) What is the legal status of this standard vis-á-vis third (non-EU) countries? | ||
| 650 | 4 |
_948454 _aADMINISTRACION TRIBUTARIA |
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| 650 | 4 |
_955253 _aTRANSPARENCIA ADMINISTRATIVA |
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| 650 | 4 |
_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA |
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| 650 | 4 |
_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS |
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| 650 | 4 |
_948158 _aPROGRAMAS |
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| 650 | 4 |
_940318 _aCOMPETENCIA FISCAL NOCIVA |
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| 650 | 4 |
_aPREVENCIÓN _954712 |
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| 650 | 4 |
_aUNION EUROPEA _948644 |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_9160529 _oOP 2141/2019/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 5, May 2019, p. 454-467 |
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| 942 | _cART | ||
| 999 |
_c140788 _d140788 |
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