Tax transparency for intermediaries
The situations highlighted by the ‘Panama papers’ and ‘Paradise papers’, among others leaks show how certain intermediaries and other providers of tax advice appear to have facilitated companies and individuals in avoiding taxation, often through complex cross-border schemes involving routing assets to, or through, offshore entities. Among the tools to fight tax avoidance and aggressive tax planning are established mechanisms for disclosure of tax information and publication of tax-relevant information by companies. In June 2017, the Commission adopted a proposal aimed at ensuring early information on such situations, by setting an obligation to report cross-border arrangements designed by tax intermediaries or taxpayers and by including the information collected in the automatic exchange of information between tax authorities within the European Union. The directive was adopted on 25 May 2018, and it is to be applied from 1 July 2020. Third edition. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.
Briefing
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Palabra clave
- ASUNTOS FINANCIEROS
- construcción europea
- cooperación administrativa
- cooperación fiscal europea
- cooperación transfronteriza
- DERECHO
- Derecho de la Unión Europea
- Derecho penal
- EDUCACIÓN Y COMUNICACIÓN
- evasión fiscal
- fiscalidad
- formalidad administrativa
- fraude
- fraude fiscal
- información y tratamiento de la información
- intercambio de información
- mercado único
- poder ejecutivo y administración pública
- política de cooperación
- procedimiento consultivo
- propuesta (UE)
- RELACIONES INTERNACIONALES
- UNIÓN EUROPEA
- VIDA POLÍTICA