000			01513nab a2200241 c 4500
999			_c144728 _d144728
003			ES-MaIEF
005			20210929173845.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_967961 _aCardoso, Gabriela Capristano
245		0	_aBalancing tax transparency and tax certainty _breporting obligations for unilateral safe harbours under DAC 6 _c Gabriela Capristano Cardoso
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe paper analyses the inclusion of unilateral safe harbours as a reportable hallmark under Directive on Administrative Cooperation DAC 6. There is uncertainty regarding the scope of this hallmark on the definition of safe harbours and whether internationally accepted safe harbours should be reported. This article addresses these open issues and analyses the conformity of this hallmark with EU primary law and with the objective and purpose of DAC 6. It also discusses whether the inclusion of such a hallmark imposes an unreasonable burden on taxpayers and intermediaries that undermines the objectives of safe harbour rules to achieve simplicity and tax certainty.
650		4	_948186 _aPUERTOS
650		4	_968178 _aDAC 6
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_948644 _aUNION EUROPEA
773	0		_9165664 _oOP 2141/2021/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issues 8-9, August/September 2021, p. 691-701
942			_cART