000			01943nab a2200253 c 4500
999			_c144378 _d144378
003			ES-MaIEF
005			20210624133411.0
007			ta
008			210624t2021 ne ||||o |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aOne Directive, several transpositions _helectrónico _ba cross-country evaluation of the national implementation of DAC6 _c Elisa Casi-Eberhard, Xiao Chen, Mark D. Orlic and Christoph Spengel
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aAnecdotal evidence from several leaks, including the “Panama Papers” and “Paradise Papers”, highlighted the role of certain intermediaries in actively assisting their clients in reducing their respective tax burdens. Although some complex transactions are entirely based on legitimate motives, others appear to be driven by the singular desire to avoid tax obligations at home. This is why in May 2018, the European Commission enacted the Council Directive 2018/288/EU (or DAC6) mandating the reporting of aggressive tax planning arrangements. Thanks to DAC6, tax authorities will get timely access to a comprehensive set of information on currently used tax planning arrangements. Still, the authors’ cross-country analysis highlights that a higher level of standardization of local DAC6 laws should be achieved to ensure the collection of high-quality, actionable data. Overall, this study offers valuable recommendations to countries around the world on the design of laws requiring the reporting of aggressive tax planning arrangements.
650		4	_947499 _aINTERCAMBIO DE INFORMACION TRIBUTARIA
650		4	_968178 _aDAC 6
650		4	_927355 _aAPLICACION
650		4	_944020 _aEVALUACION
650		4	_aUNION EUROPEA _948644
700	1		_969115 _aCasi Eberhard, Elisa
773	0		_9165321 _oWTJ/2021/1 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 1, 2021
942			_cRE