The Resource Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes

Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes

Label
Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes
Title
Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes
Title variation
Reportable cross-border potentially aggressive tax planning arrangements : a new directive that concerns tax consultants, other intermediaries and the taxpayers themselves
Creator
Subject
Language
eng
Summary
This paper presents the general guidelines of the new Council Directive (EU) (2018/822 of 25 May) which enforces tax intermediaries to disclose to the Tax Authorities the transactions or mechanisms that, according to the said Directive, may qualify as a potentially aggressive cross-border tax-planning arrangement. In the absence of an intermediary or when a legal professional privilege applies, this obligation to disclose falls on the taxpayer. The most relevant aspects of this new reporting obligation are that it is along the line of Action 12 of BEPS, its fully dissuasive nature, the immediacy of the deadlines in which the mechanisms must be communicated to the Tax Authorities, the definition of the said mechanisms through the so-called "hallmarks" that present an indication of a potential risk of tax avoidance, the broad definition of tax intermediary and the "quickness" in which it is going to be implemented. Finally, the work of the legislators of the Member States will be significant, since they will need to lay down rules regarding the professional privilege application and the penalties regime for infringement of the mandatory disclosure rules
Citation source
In: Contabilidad y tributación : comentarios y casos prácticos. - Madrid. - (2018), no. 427 ; p. 69-110
http://library.link/vocab/creatorName
Martín-Abril y Calvo, D
Geographic coverage
  • European Union
  • Europe
Language note
Spanish
http://library.link/vocab/subjectName
  • aggressive tax planning
  • cross-border transaction
  • exchange of information
  • legal professional privilege
  • disclosure
  • reporting requirements
  • EU tax law
  • case law
  • EU Directive
  • BEPS Project (OECD)
  • tax avoidance
  • tax adviser
  • intermediary
Label
Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes
Instantiates
Publication
Label
Revelación de mecanismos transfronterizos de planificación fiscal agresiva : una nueva directiva que afecta a los asesores fiscales, a otros intermediarios y a los propios contribuyentes
Publication

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