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EU Tax Disclosure Rules: Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries

EU Tax Disclosure Rules: Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries

Author: Florian Haase
Publisher: Edward Elgar Publishing
ISBN: 9781800885622
Published In: August 2021
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description
Contents

Details

EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC 6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC 6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.

Key features include:

a critical examination of the Directive’s mechanism
an overview of the status of implementation in EU Member States
a contextual consideration of the legislative environment in which DAC 6 operates
insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers
discussion of potential future developments of the Directive.

The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.

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