The Resource The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool

The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool

Label
The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool
Title
The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool
Creator
Subject
Language
eng
Summary
For European Union (EU) Member States, it will become difficult to protect their tax bases from erosion. The draft EU Directive on Tax Intermediaries is aimed at preventing aggressive tax planning by enabling the increased scrutiny of the activities of tax intermediaries. On 13 March 2018, the Council reached agreement on a proposal aimed at boosting transparency in order to tackle aggressive cross-border tax planning. The draft EU Directive is the latest of a number of measures designed to prevent tax avoidance and avoidance of transparency rules. The Directive will also have an impact especially on advisors and directors of the Austrian Foundation, who will be potentially obliged to report tax avoidance schemes to the tax authorities
Citation source
In: Trusts & trustees. - Oxford. - Vol. 24 (2018), no. 6 ; p. 526-530
http://library.link/vocab/creatorName
  • Hristov, D
  • Zeitlinger, A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • aggressive tax planning
  • intermediary
  • tax adviser
  • EU Directive
  • foundation
  • tax transparency
  • base erosion
  • tax avoidance
Label
The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool
Instantiates
Publication
Label
The impact of the proposed EU Directive on tax intermediaries on the Austrian Foundation as tax planning tool
Publication

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