Debes introducir, al menos, tres caracteres
0

The Council Directive 2011/16/EU in the Global Context of Tax Transparency and Automatic Exchange of Information

The Council Directive 2011/16/EU in the Global Context of Tax Transparency and Automatic Exchange of Information
Páginas: 154
ISBN: 978-84-17317-45-4

  • Un análisis práctico y crítico de la Directiva 2011/16/UE: contexto, finalidad, fundamento jurídico, alcance, cuestiones de organización, aspectos temporales, etc.
  • Se exponen las diferentes formas de cooperación administrativa establecidas y los procedimientos de intercambio de información.
  • También se abordan las condiciones y los límites del uso de la información provista.
  • Incluye un estudio individualizado y detallado de cada una de las reformas realizadas a la Directiva.
Papel
30,00 28,50
-5%

Envío Express 24 - 72 horas

Fecha de publicación: 09/10/2018

Nuestro soporte más tradicional a tu alcance.

El soporte original de Lefebvre siempre a tu disposición, todo el contenido en el soporte más tradicional para los profesionales.

Estos precios no incluyen IVA


Últimas novedades en el área Tributario

Características del producto

SUMARIO

Summary

List of Abbreviations

Introduction
Chapter 1
The Directive on administrative cooperation in the field of taxation in the global context

  • I. Background of administrative cooperation and exchange of information in the EU: Directive 77/799/EEC and its shortcomings
  • II. The global economic and political context of the DAC
  • III. Interrelation between the DAC and other international instruments for exchange of information

Chapter 2
General Issues of the Directive 2011/16/EU

  • I. Purpose
  • II. Legal basis
  • III. Objective, subjective, temporal and spatial scope
  • IV. Organisation issues

Chapter 3
Exchange of information

  • I. Exchange of information upon request
  • II. Spontaneous exchange of information
  • III. Automatic exchange of information in the original version of the DAC

Chapter 4
Other forms of administrative cooperation

  • I. Presence in administrative offices and participation of foreign officials in administrative enquiries
  • II. Simultaneous controls
  • III. Administrative notifications
  • IV. Feedback
  • V. Sharing of best practices and experience

Chapter 5
Conditions of administrative cooperation, monitoring and evaluation activities, relations with third countries

  • I. Secrecy clause and use of the information received
  • II. Grounds for refusal of assistance
  • III. Most favoured nation clause
  • IV. Standard forms, computerised formats, channels of communication and language
  • V. Monitoring and evaluation of administrative cooperation
  • VI. Relations with third countries

Chapter 6
Evolucion of the DAC towards the global standard of automatic exchange of information

  • I. Automatic exchange of financial account information
    • A. Immediate antecedents: FATCA and OECD CRS/CAA
    • B. Purpose, scope and content
    • C. Timeline
    • D. Form of information transmission
    • E. Data protection
    • F. Similarities and differences between DAC 2 and OECD CRS
    • G. Critical evaluation
  • II. Automatic exchange of information on cross-border tax rulings and APAs
    • A. Immediate antecedents and purpose
    • B. Scope
    • C. Information subject to communication
    • D. Form of transmission
    • E. Timeline
    • F. Confidentiality and use of information
    • G. Position of taxpayers affected by the AEOI on cross-border tax rulings and APAs
    • H. Similarities and differences between DAC 3 and BEPS Action 5
    • I. Critical evaluation
  • III. Automatic exchange of information on country-by-country reports
    • A. Immediate antecedents and purpose
    • B. The obligation to prepare and file CbCRs
    • C. Automatic exchange of CbCRs: Scope, Format, Timeline and Limits
    • D. Towards public disclosure of CbCRs in the EU?
    • E. Similarities and differences between DAC 4 and BEPS Action 13
    • F. Critical evaluation
  • IV. Access to anti-money laundering information by tax authorities
    • A. Immediate antecedents and purpose
    • B. Scope .
    • C. Critical evaluation
  • V. Automatic exchange of information of reportable cross-border arrangements
    • A. Immediate antecedents and purpose
    • B. Basic elements of the regime 
      • 1. Mandatory disclosure of cross-border arrangements
      •     Persons obliged to disclose
      •     Reportable arrangements (hallmarks)
      •     Content of the information to be disclosed
      •     Additional obligations
      •     Temporal aspects
      •     Place of presentation
      •     Consequences of non-compliance and management of information
      • 2. Automatic exchange of information 
    • C. Privacy, legal professional privilege and right against self-incrimination
    • D. Critical evaluation

Chapter 7
Taxpayers’ rights in cross-border exchange of information procedures

  • I. Legal protection of taxpayers under the DAC
  • II. Taxpayers’ substantive rights in the ECJ case law
    • A. Privacy and protection of personal data
    • B. The role of proportionality: Digital Rights Ireland, Tele2 and Smaranda Bara cases
  • III. Taxpayers’ procedural rights in the ECJ case law .
    • A. Sabou case
    • B. Berlioz case
  • IV. Restablishing the balance between taxpayer and tax administration in cross-border EOI procedures: proposals

Bibliography


¿Necesitas ayuda?

8.30 - 19:00 (L-V) clientes@lefebvre.es

Envío gratuito

a partir de 30€

(Aplicable a Península y Baleares)

Garantía de devolución

hasta

2 meses

Ver condiciones