The Resource La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries

La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries

Label
La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries
Title
La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries
Creator
Subject
Language
eng
Summary
EU Directive 2018/822 and the new obligation to inform tax intermediaries. Through this Directive intermediaries (or, failing that, taxpayers themselves) are required to inform tax administrations of cross-border tax planning mechanisms that may be potentially aggressive or abusive. This obligation to communicate information and its automatic exchange is intended to reinforce certain aspects of transparency in the present fiscal framework. It is about creating an environment of equity for the development of economic activity as a brake against tax evasion
Citation source
In: Quincena fiscal. - Cizur Menor. - (2019), no. 3 ; p. 31-43
http://library.link/vocab/creatorName
Martínez-Carrasco Pignatelli, J.M
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • EU Directive
  • information duty
  • DAC
  • exchange of information
  • cross-border transaction
  • aggressive tax planning
  • intermediary
  • tax fraud
  • tax evasion
  • transparency
Label
La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries
Instantiates
Publication
Label
La Directiva UE 2018/822 y la nueva obligación de informar de los intermediarios fiscales = Eu Directive 2018/822 and the new obligation to inform tax intermediaries
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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