Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Housing Law Handbook

Housing Law Handbook

Price: £85.00

Planning Law:
A Practitioner's
Handbook 2nd ed




 William Webster, Robert Weatherley


Welcome to Wildys

Watch


Corporate Insolvency Practice:
Litigation, Procedure
and Precedents 3rd ed




 Mark Watson-Gandy


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


EU Tax Disclosure Rules: Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries (eBook)


ISBN13: 9781800885639
Published: August 2021
Publisher: Edward Elgar Publishing Limited
Country of Publication: UK
Format: eBook (ePub)
Price: Out of print
The amount of VAT charged may change depending on your location of use.

The eBooks we sell are sold as a single-user licence and are intended for the end user only.
The sale of some eBooks are restricted to certain countries. To alert you to such restrictions, please select the country of the billing address of your credit or debit card you wish to use for payment.

For further information see https://www.wildy.com/ebook-formats


Once the order is confirmed an e-mail will be sent to you to allow you to download the eBook. For UK purchases this will be automatic. For purchases outside the UK a member of staff will need to confirm the sale. (Staff are available to do this during normal business hours, Mon-Fri 8:30-17:00 UK time)

All eBooks are supplied firm sale and cannot be returned. If you believe there is a fault with your eBook then contact us on ebooks@wildy.com and we will help in resolving the issue. This does not affect your statutory rights.

This eBook is available in the following formats: ePub.


Due to a technical issue some ebooks are not available to order.



Need help with ebook formats?


Also available as

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.

Key features include:

  • a critical examination of the Directive’s mechanism
  • an overview of the status of implementation in EU Member States
  • a contextual consideration of the legislative environment in which DAC 6 operates
  • insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers
  • discussion of potential future developments of the Directive.

The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.

Subjects:
EU Law, Taxation, eBooks
Contents:
Preface
1. Introduction to EU rules on tax disclosure
2. Intermediaries and other participants
3. Cross-border arrangements
4. Hallmarks
5. Timelines and triggering events
6. Reporting procedure and exchange of information
7. Miscellaneous
8. Future developments
9. Status of implementation in EU Member States
10. Annex: Relevant provisions of DAC 6
Index