| 000 | 01531nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c147724 _d147724 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230615131608.0 | ||
| 007 | ta | ||
| 008 | 230615t2023 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_967732 _aPurpura, Andrea |
|
| 245 | 0 |
_aDAC6 _bsome (potential) incompatibility profiles with article 6 ATAD _c Andrea Purpura |
|
| 500 | _aResumen. | ||
| 520 | _aThis article compares Article 6 of the Anti-Tax Avoidance Directive (ATAD) and the Directive on Administrative Cooperation DAC6, and finds that the disclosure requirements of DAC6 are consistent with the concept of tax avoidance introduced by the general clause of Article 6 ATAD. However, the article raises concerns about the compatibility of DAC6 with the ultimate purpose of anti-avoidance regulations and with the general anti-abuse clauses in some European legal systems, citing the Italian experience as an example. The comparison suggests that the reporting obligations of DAC6 are too broad and do not adequately consider "non-tax reasons" that may justify cross-border mechanisms, even if tax advantages may also result. | ||
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_aPREVENCIÓN _954712 |
|
| 650 | 4 |
_aATAD _967421 |
|
| 650 | 4 |
_aDAC 6 _968178 |
|
| 650 | 4 |
_aINTERCAMBIO DE INFORMACION TRIBUTARIA _947499 |
|
| 650 | 4 |
_aINCOMPATIBILIDADES _947466 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9169598 _oOP 2141/2023/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 1, January 2023, p. 51-62 |
|
| 942 | _cART | ||