The Resource EU proposes tax reporting rules for intermediaries including tax advisors

EU proposes tax reporting rules for intermediaries including tax advisors

Label
EU proposes tax reporting rules for intermediaries including tax advisors
Title
EU proposes tax reporting rules for intermediaries including tax advisors
Subject
Language
eng
Summary
The European Commission believes that individuals and companies that enter into transactions structured to avoid taxes rely heavily on accountants, lawyers, and other advisors to advise them. The Commission claims these "intermediaries" help their clients by structuring certain arrangements, the sole purpose of which is to escape tax in the European Union (EU). To help combat the issue, the Economic and Financial Affairs Council (ECOFIN) has considered for some time rules that would govern how transactions it viewed as "aggressive tax planning" could be reported to its tax authorities. The ECOFIN is comprised of the economics and finance ministers of the European Union states. On 13 March 2018, the Council reached a political agreement on a proposed directive that would establish new tax reporting obligations for "intermediaries" and taxpayers
Citation source
In: Journal of taxation. - New York. - Vol. 128 (2018), no. 6 ; 4 p
Geographic coverage
  • European Union
  • Europe
  • North America
Language note
English
http://library.link/vocab/subjectName
  • reporting requirements
  • intermediary
  • tax adviser
  • tax avoidance
  • aggressive tax planning
  • transparency
Label
EU proposes tax reporting rules for intermediaries including tax advisors
Instantiates
Publication
Label
EU proposes tax reporting rules for intermediaries including tax advisors
Publication

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