The Resource Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg

Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg

Label
Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg
Title
Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg
Creator
Subject
Language
eng
Summary
To take account of new initiatives in the field of tax transparency at European Union level, Council Directive 2011/16/EU on administrative cooperation in the field of taxation has been amended several times in recent years. For example, the common reporting standard developed by the OECD for information on financial accounts of non-residents within the EU has been introduced. In addition, a common framework for the automatic exchange of information on cross-border reporting by multinational companies has been established. As it has become increasingly difficult for EU Member States to protect their national tax bases against erosion due to increasingly sophisticated tax planning structures, often taking advantage of the high mobility of capital and persons in the Internal Market, DAC 6 has strengthened specific transparency aspects in order to increase the tax authorities' means to respond to aggressive tax planning
Citation source
In: Internationales Steuerrecht. - München. - Vol. 29 (2020), no. 17 ; p. 658-666
http://library.link/vocab/creatorName
  • Hoor, O.R
  • Medler, A
Geographic coverage
  • Europe
  • European Union
Language note
German
http://library.link/vocab/subjectName
  • DAC 6
  • reporting requirements
  • aggressive tax planning
  • tax transparency
  • exchange of information
Label
Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg
Instantiates
Publication
Label
Alternative Investments und die Pflicht zur Meldung grenzüberschreitender Steuergestaltungen (DAC 6) in Luxemburg
Publication

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