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EU Tax Disclosure Rules
Haase, Florian
其他書名
Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
出版Edward Elgar Publishing, 2021-08-27
主題Law / TaxationLaw / CorporatePolitical Science / World / European
ISBN18008856369781800885639
URLhttp://books.google.com.hk/books?id=b3g8EAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.