000			01793nab a2200253 c 4500
999			_c143710 _d143710
003			ES-MaIEF
005			20210420140143.0
007			ta
008			210309t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968794 _aBianco, Arthur
245		0	_aDAC6 and the challenges arising from Its disclosure obligation _c Arthur Bianco
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aDirective 2018/822 (‘DAC6’) aims at ensuring the exchange of information between Member States of potentially tax-aggressive arrangements. To do so, the European legislator has entrusted intermediaries across the European Union with the task of gathering and reporting a number of potentially aggressive tax arrangements to improve tax transparency and stifle tax avoidance. Unfortunately, a closer analysis of the text has revealed multiple issues that may threaten the well-functioning of the system and could impede the action of the intermediaries. From missing definitions and a lack of guidance to new concepts in dire need of proper interpretation, intermediaries are left with a daunting task to tackle. Risks of delays and over-disclosure, arising from the inconsistencies and uncertainties left by the text of the instrument, may not only undermine the effectiveness of the reporting obligation, but also that of the rest of the system altogether.
650		4	_aDAC 6 _968178
650		4	_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499
650		7	_aINTERMEDIARIOS FISCALES _967620
650		4	_944020 _aEVALUACION
650			_aUNION EUROPEA _948644
773	0		_9164464 _oOP 2141-B/2021/1 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, Issue 1, February 2021, p. 8-23
942			_cART