| 000 | 01919nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c141599 _d141599 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200113135115.0 | ||
| 007 | ta | ||
| 008 | 200113t2019 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963589 _aMelis, Giuseppe |
|
| 245 | 4 |
_aThe EU blacklist _c Giuseppe Melis & Alessio Persiani _ba step forward bur still much to do |
|
| 260 | _c2019 | ||
| 500 | _aResumen. | ||
| 520 | _aIn 2016 the EU decided to adopt an EU blacklist of non-cooperative third country jurisdictions with the view of establishing a common approach of EU Member States in this area. This constitutes a first and positive step towards a deeper coordination of EU tax systems in the highly-sensitive area of identification of tax havens. However, further coordination through an institutionalized tax coordination process seems to be desirable, also in order to increase the transparency of the negotiating process between EU institutions and non-cooperative jurisdictions. A further step in the EU tax coordination process should regard tax competition measures having a general scope of application adopted by EU Member States: some arguments in order to contrast these regimes could be derived from international provisions adopted at UN level and, more specifically, from Art. 2, para. 1 of the International Covenant on Economic, Social and Cultural Rights. | ||
| 650 | 4 |
_950141 _aCOLABORACION TRIBUTARIA |
|
| 650 | 4 |
_948591 _aARMONIZACION FISCAL |
|
| 650 | 4 |
_91174 _aADMINISTRACION TRIBUTARIA |
|
| 650 | 4 |
_aARMONIZACION _948611 |
|
| 650 | 4 |
_aPARAISOS FISCALES _947950 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 |
_aUNION EUROPEA _948644 |
||
| 700 | 1 |
_959288 _aPersiani, Alessio |
|
| 773 | 0 |
_9161585 _oOP 2141-B/2019/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 28, n. 5, October 2019, p. 253-263 |
|
| 942 | _cART | ||