6533b856fe1ef96bd12b24d9
RESEARCH PRODUCT
The Implementation of the Directive on Tax Intermediaries in Spain (DAC6)
Francisco AlfredoGarcia Pratssubject
Moment (mathematics)IntermediaryCriticismFundamental rightsComputingMilieux_LEGALASPECTSOFCOMPUTINGObligationBusinessDirectiveTax administrationLaw and economicsdescription
The paper analyzes with criticism the riks, challenges and doubts that may arise as a result of the implementation of the DAC6 directive, relating to the obligation of tax intermediaries to disclose information on certain tax schemes to the tax administration at the moment of assistance and implementation of the scheme. It reveals the inconsistencies and the potential break of some fundamental freedoms of taxpayers and intermediaries and suggests mechanisms, tips and tools to improve it.
| year | journal | country | edition | language |
|---|---|---|---|---|
| 2019-01-01 | SSRN Electronic Journal |