000			01652nab a2200289 c 4500
999			_c142419 _d142419
003			ES-MaIEF
005			20210420140141.0
007			ta
008			200825t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_951538 _aBallancin, Andrea
245		5	_aThe 'DAC 6' and its compatibility with some of the founding principles of the European legal system(s) _c Andrea Ballancin & Francesco Cannas
260			_c2020
500			_aResumen.
520			_aThis article first proposes a critical description of the primary points of the European Council Directive known as the 'DAC 6'. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project. Subsequently, the authors address some of the main points raised by scholars and commentators with regard to its contents, especially the possibility that the mandatory disclosure rules clash with the professional privilege of certain tax advisors, the principle against self-incrimination, or the risk that it will initiate a "race to the bottom" in the sanctioning powers to be exercised by Member States.
650		4	_aDAC 6 _968178
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		4	_aOPERACIONES TRANSFRONTERIZAS _962796
650		7	_aINTERMEDIARIOS FISCALES _2 _967620
650		7	_aELUSION FISCAL _943410
650		4	_aPLANIFICACION FISCAL INTERNACIONAL _948027
650		4	_aUNION EUROPEA _948644
700	1		_963139 _aCannas, Francesco
773	0		_9162494 _oOP 2141-B/2020/3 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 3, June 2020, p. 117-125
942			_cART