Essays about: "DAC6"

Found 2 essays containing the word DAC6.

1. 1. Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Elke Schwär; [2018]
   Keywords : DAC6; Directive on Administrative Cooperation 2011 16 EU; mandatory disclosure; intermediaries; tax transparency; reportable cross-border arrangements; right against self-incrimination; right to confidentiality; human rights; fundamental rights; Charter of Fundamental Rights of the European Union; Article 6 ECHR; Article 8 ECHR; Article 47 CFREU; Article 7 CFREU; European Convention on Human Rights; aggressive tax planning; criminal charges; penalties; Law and Political Science;

   Abstract : Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. READ MORE

3. 2. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Danilo Penetrante Ventajar; [2018]
   Keywords : Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

   Abstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE