The Resource EU implementation of BEPS Action 12 in light of human rights requirements

EU implementation of BEPS Action 12 in light of human rights requirements

Label
EU implementation of BEPS Action 12 in light of human rights requirements
Title
EU implementation of BEPS Action 12 in light of human rights requirements
Creator
Subject
Language
eng
Summary
The author examines the tools available to tackle aggressive tax planning and presents the framework for a mandatory disclosure regime referred to in Action 12. She argues for a potential mechanism in the form of an EU directive to adequately address cross-border tax schemes. Further, the limitations on EU action in light of human rights law are analysed
Citation source
In: European taxation. - Amsterdam. - Vol. 57 (2017), no. 5 ; p. 192-200
http://library.link/vocab/creatorName
Voje, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • disclosure
  • human rights
  • legal professional privilege
  • automatic exchange of information
Label
EU implementation of BEPS Action 12 in light of human rights requirements
Instantiates
Publication
Label
EU implementation of BEPS Action 12 in light of human rights requirements
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...