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EU Tax Disclosure Rules: Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries
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EU Tax Disclosure Rules 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 DAC 6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC 6 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.
Florian Haase - Personal Name
09 EUT flo
9781800885622
09 EUT flo
Book
English
Edward Elgar Publishing Limited
2021
United kingdom
xvii, 252p, 25cm
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