Essays about: "Automatic Exchange Directive"
Found 5 essays containing the words Automatic Exchange Directive.
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1. The DAC and primary law: effectiveness of taxpayer’s rights to privacy and personal data protection
University essay from Lunds universitet/Institutionen för handelsrättAbstract : In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the European Union took the lead in securing the creation of a legal ecosystem where the rights to privacy and personal data protection are effectively safeguarded, this trend poses significant concerns. READ MORE
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2. Is there a collision between the EU Charter and the obligation to notify that intermediaries with legal professional privilege have under DAC 6?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis explores the Directive 2018/822 of May 2018, also known as DAC 6, and the obligation to notify that it placed on intermediaries with legal professional privilege. The research conducted aims at answering the question if the notification obligation brought by DAC 6 is in conflict with EU primary law, namely, the Charter of Fundamental Rights of the European Union. READ MORE
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3. Preventing Double Taxation Through Administrative Cooperation in VAT
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. READ MORE
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4. How Countries in European Union has Solved Problem of Tax Avoidance and Collection of Cross-border Transaction in an Integrated Common Market Tax Area. Optimizing Tax Collection in Indonesia, Lessons from European Union's Recovery of Collection Directive, Automatic Exchange Directive, and Savings Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The basic concept of capital flight regarding how easy capital can move in cross- border transactions of Adam Smith is one of the groundwork of this thesis. It cannot be denied that both developed countries and developing countries are facing the same problems regarding capital flight. READ MORE
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5. The Savings Directive : Is the Savings Directive 2003/48/EC in Breach of the Free Movement of Capital Provided for by Articles 56-60 EC?
University essay from Internationella HandelshögskolanAbstract : The Savings Directive will enter in to force 1st of July 2005, after years of discussions about it. The Directive has caused some controversy and several proposals have been rejected. READ MORE
