The Resource Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
Resource Information
The item Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article focuses on the proposed EU framework for the mandatory exchange of information on tax rulings, as defined by the ECOFIN Council on 6 October 2015. Given the parallel nature of the transparency element of base erosion and profit shifting (BEPS) Action 5, some comments thereon are also included
- Language
- eng
- Label
- Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
- Title
- Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
- Language
- eng
- Summary
- This article focuses on the proposed EU framework for the mandatory exchange of information on tax rulings, as defined by the ECOFIN Council on 6 October 2015. Given the parallel nature of the transparency element of base erosion and profit shifting (BEPS) Action 5, some comments thereon are also included
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 23 (2016),
- http://library.link/vocab/creatorName
-
- Van Stappen, D
- Oepen, W. (Wolfgang)
- Molla, E
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- automatic exchange of information
- advance tax ruling
- State aid
- tax transparency
- BEPS Project (OECD)
- Label
- Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
- Label
- Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Mandatory-automatic-exchange-of-information-on/TXTlVETFUNk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Mandatory-automatic-exchange-of-information-on/TXTlVETFUNk/">Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Mandatory-automatic-exchange-of-information-on/TXTlVETFUNk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Mandatory-automatic-exchange-of-information-on/TXTlVETFUNk/">Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
