EU Tax Disclosure Rules

EU Tax Disclosure Rules

Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries

Haase, Florian

Edward Elgar Publishing Ltd

08/2021

272

Dura

Inglês

9781800885622

15 a 20 dias

Descrição não disponível.
Contents: Preface 1. Introduction to EU rules on tax disclosure 2. Intermediaries and other participants 3. Cross-border arrangements 4. Hallmarks 5. Timelines and triggering events 6. Reporting procedure and exchange of information 7. Miscellaneous 8. Future developments 9. Status of implementation in EU Member States 10. Annex: Relevant provisions of DAC 6 Index
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DAC 6; Mandatory disclosure; Reportable arrangement; Hallmark; automatic exchange of information; cross-border arrangement