The Resource DAC 6: the UK's proposals for implementation

DAC 6: the UK's proposals for implementation

Label
DAC 6: the UK's proposals for implementation
Title
DAC 6: the UK's proposals for implementation
Creator
Subject
Language
eng
Summary
This article discusses why the draft International Tax Enforcement (Disclosable Arrangements) Regulations 2019, which will implement Directive 2018/822 (DAC 6), may impose a heavy compliance burden and require more accurate targeting. It examines the shortcomings of their approach to aggressive tax planning, their definition of 'intermediary', their narrow view of legal professional privilege and the danger of generating multiple reports on the same transaction. DAC 6 was inspired by Action 12 of OECD's BEPS project on Mandatory Disclosure Rules, and is closely modelled on the UK's disclosure of tax avoidance scheme (DOTAS) rules
Citation source
In: British tax review. - London. - (2019), no. 5 ; p. 583-590
http://library.link/vocab/creatorName
Rajathurai, B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU law
  • DAC 6
  • tax compliance
  • mandatory disclosure
  • intermediary
  • legal professional privilege
  • tax authorities
  • aggressive tax planning
  • tax avoidance
  • reporting requirements
Label
DAC 6: the UK's proposals for implementation
Instantiates
Publication
Label
DAC 6: the UK's proposals for implementation
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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