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 /

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Bibliographic Details
Author / Creator:Haase, Florian, 1974- author.
Imprint:Northampton : Edward Elgar Publishing, 2021.
Description:1 online resource (272 pages).
Language:English
Series:Elgar tax law and practice series
Elgar tax law and practice.
Subject:
Taxation -- European Union countries.
Electronic books.
Format: E-Resource Book
URL for this record:http://pi.lib.uchicago.edu/1001/cat/bib/12617609
Hidden Bibliographic Details
Varying Form of Title:European Union tax disclosure rules
Other authors / contributors:Edward Elgar Publishing, publisher.
ISBN:9781800885639 (e-book)
Notes:Includes bibliographical references and index.
Description based on print record.
Summary:"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"--
Other form:9781800885622 (hardback)

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