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
Sobre este documento
Tipo de publicação
Autor
Palavra-chave
- ATIVIDADE POLÍTICA
- construção europeia
- cooperação administrativa
- cooperação fiscal europeia
- cooperação transfronteiriça
- DIREITO
- direito da União Europeia
- direito penal
- EDUCAÇÃO E COMUNICAÇÃO
- evasão fiscal
- FINANÇAS
- fiscalidade
- formalidade administrativa
- fraude
- fraude fiscal
- informação e tratamento da informação
- intercâmbio de informação
- mercado único
- poder executivo e administração pública
- política de cooperação
- processo de consulta
- proposta (UE)
- RELAÇÕES INTERNACIONAIS
- UNIÃO EUROPEIA