The Resource New EU Directive for reporting some cross-border arrangements

New EU Directive for reporting some cross-border arrangements

Label
New EU Directive for reporting some cross-border arrangements
Title
New EU Directive for reporting some cross-border arrangements
Creator
Subject
Language
eng
Summary
In this article, the author examines the latest amendments to the EU directive on administrative cooperation, focusing on the new mandatory disclosure rules for tax planning schemes
Citation source
In: Tax notes international. - Falls Church. - Vol. 91 (2018), no. 9 ; p. 903-906
http://library.link/vocab/creatorName
O'Shea, T
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU Directive
  • disclosure
  • intermediary
  • international tax planning
  • aggressive tax planning
  • benefit test
  • exchange of information
  • beneficial ownership
  • transfer pricing
  • reporting requirements
Label
New EU Directive for reporting some cross-border arrangements
Instantiates
Publication
Label
New EU Directive for reporting some cross-border arrangements
Publication

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