› › Regulation Of Intermediaries Including Tax Advisers In The Eu Member States And Best Practices From Inside And Outside The Eu

Regulation of Intermediaries, Including Tax Advisers, in the EU/Member States and Best Practices from Inside and Outside the EU

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Publisher :

Page : 0 pages

File Size : 40,18 MB

Release : 2022

Category :

ISBN : 9789284696208

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Book Description

This study provides an overview of the regulatory environment of tax intermediaries. It presents a comparative analysis of five selected countries (4 EU, 1 Non-EU). For each country, it provides an understanding of the landscape of the tax profession, the current regulatory framework and its impact on tax compliance and draws attention to some weaknesses across this regulatory space. It also highlights some proposed remedies and direction for further in-depth research in this area. This document was provided by the Policy Department for Economic, Scientific and Quality of Life Policies at the request of the Economic and Monetary Affairs' Subcommittee on Tax Matters (FISC).



EU Tax Disclosure Rules

Author : Haase, Florian

Publisher : Edward Elgar Publishing

Page : 330 pages

File Size : 15,59 MB

Release : 2021-08-27

Category : Law

ISBN : 1800885636

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Book Description

This book 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 DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 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.



Study into the Role of Tax Intermediaries

Author : OECD

Publisher : OECD Publishing

Page : 92 pages

File Size : 37,1 MB

Release : 2008-03-10

Category :

ISBN : 9264041818

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Book Description

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.



EU Proposes Tax Reporting Rules for Intermediaries Including Tax Advisors

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Publisher :

Page : pages

File Size : 11,36 MB

Release : 2018

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ISBN :

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Book Description

The European Commission believes that individuals and companies that enter into transactions structured to avoid taxes rely heavily on accountants, lawyers, and other advisors to advise them. The Commission claims these "intermediaries" help their clients by structuring certain arrangements, the sole purpose of which is to escape tax in the European Union (EU). To help combat the issue, the Economic and Financial Affairs Council (ECOFIN) has considered for some time rules that would govern how transactions it viewed as "aggressive tax planning" could be reported to its tax authorities. The ECOFIN is comprised of the economics and finance ministers of the European Union states. On 13 March 2018, the Council reached a political agreement on a proposed directive that would establish new tax reporting obligations for "intermediaries" and taxpayers.



Inside the EU Code of Conduct Group : 20 Years of Tackling Harmful Tax Competition

Author : Martijn F. Nouwen

Publisher :

Page : pages

File Size : 26,65 MB

Release : 2021

Category :

ISBN : 9789087227067

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Book Description

This book discusses and evaluates the functioning, work and effectiveness of the diplomatic EU Code of Conduct Group in tackling harmful tax competition within the European Union and beyond. This Group, which celebrated its 20th anniversary on 9 March 2018, brings together representatives of the EU Member States, the European Commission and the Council of the European Union. As Member States still adhere to the Code Group's diplomatic character, implying confidentiality and closed meetings, its work is hidden by a veil of confidentiality. However, with the help of the EU Transparency Regulation and much persistence, more than 2,500 unpublished documents on the work of the Group were obtained by the author from the Council of the European Union and the European Commission. They provide a rare glimpse into the governance and work of the Group and, with that, to its effectiveness and the positions of individual Member States on many different tax regimes and tax avoidance practices. In this book, the content of these documents is made available to the reader. In addition to tax law, the book considers other relevant disciplines - such as EU law, economics and political science - to ensure a comprehensive approach. The book investigates the historical background and purpose of the political EU Code of Conduct on Business Taxation, its legal status, the governance and working methods of the Group and the geographical and substantive scope of the Code. It assesses the substance and effectiveness of the Group's decisions in respect of national preferential tax regimes (pseudo-case law) and in respect of coordinated tax policies on general competition-sensitive tax issues (pseudo-legislation). It also discusses the interaction between the Code (soft law) and hard law, notably the State aid and market distortion rules. It concludes with an outlook on the Group's future.



Oat (Avena sativa)

Author : Maharishi Tomar

Publisher : CRC Press

Page : 450 pages

File Size : 30,93 MB

Release : 2024-08-06

Category : Technology & Engineering

ISBN : 1040088511

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Book Description

This book is a groundbreaking exploration of the multifaceted world of oats, offering a holistic journey from historical roots to cutting-edge applications. Its diverse chapters traverse the genetic and genomic landscape of oats, tracing their origin, domestication, and global spread. From their humble beginnings as animal feed to their evolution into a staple in human diets, this book showcases oats as a pivotal player in sustainable agriculture and nutrition. The chapters meticulously delve into the bioactive compounds of oats, their health benefits, and the role of oats in disease prevention and management. The book also provides insights into oat processing techniques, storage, and milling, offering a comprehensive understanding of how these processes impact nutritional properties. The international scenario of oat production takes centre stage, emphasizing the vital role of oats in sustainable agriculture and their contribution to soil health and climate-resilient farming systems. The discussion on β-glucans, avenanthramides, and other bioactive compounds underscores the potential of oats in functional foods, catering to the increasing demand for health-focused dietary choices. Closing with a visionary look into the future, this book explores the development of novel value-added, oat-based superfoods, aligning with the global shift towards nutritionally dense, minimally processed options. Readers, including agronomists, farmers, chefs, and health enthusiasts, will find a wealth of knowledge on topics ranging from oat production economics to the nutritional composition that sets oats apart from other cereals. Oat (Avena sativa): Production to Plate is a must-read for anyone seeking a comprehensive and forward-looking guide to the remarkable journey of oats, blending history, agriculture, nutrition, and sustainability into a seamless narrative.



A Guide to the Anti-Tax Avoidance Directive

Author : Werner Haslehner

Publisher : Edward Elgar Publishing

Page : 360 pages

File Size : 27,58 MB

Release : 2020-06-26

Category :

ISBN : 9781789905762

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Book Description

This book provides a concise, practical guide to the European Union's Anti-Tax Avoidance Directive (ATAD). Presenting unique insights into the ATAD's five specific anti-avoidance rules, its chapters explain the background of those rules, the directive's interactions with relevant jurisprudence, and the challenges posed to the ATAD's interpretation and implementation in domestic law. Key features include:* critical, article-by-article analysis of the ATAD* contextual information on the legislative environment in which the ATAD operates, embedding it in the wider landscape of CJEU jurisprudence* insights into the day-to-day application of the ATAD rules in practice* contributions from leading academics and practitioners in the field of tax law* examples of the challenges to its interpretation and implementation, taken from a range of EU Member States.European and international tax advisors, along with policy makers in the field of tax law, will find this book to be a comprehensive yet accessible guide to the ATAD and its correct application. Those who carry out research in European tax law can also benefit from this book's critical approach to the ATAD and the questions that surround anti-tax avoidance legislation in the European Union.



Addressing Base Erosion and Profit Shifting

Author : OECD

Publisher : OECD Publishing

Page : 91 pages

File Size : 40,31 MB

Release : 2013-02-12

Category :

ISBN : 9264192743

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Book Description

This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.



The Impact of the Proposed EU Directive on Tax Intermediaries on the Austrian Foundation as Tax Planning Tool

Author : D. Hristov

Publisher :

Page : pages

File Size : 19,39 MB

Release : 2018

Category :

ISBN :

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Book Description

For European Union (EU) Member States, it will become difficult to protect their tax bases from erosion. The draft EU Directive on Tax Intermediaries is aimed at preventing aggressive tax planning by enabling the increased scrutiny of the activities of tax intermediaries. On 13 March 2018, the Council reached agreement on a proposal aimed at boosting transparency in order to tackle aggressive cross-border tax planning. The draft EU Directive is the latest of a number of measures designed to prevent tax avoidance and avoidance of transparency rules. The Directive will also have an impact especially on advisers and directors of the Austrian Foundation, who will be potentially obliged to report tax avoidance schemes to the tax authorities.



Regulation of the EU Financial Markets

Author : Danny Busch

Publisher : Oxford Eu Financial Regulation

Page : 0 pages

File Size : 27,90 MB

Release : 2017

Category : Law

ISBN : 9780198767671

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Book Description

PART I: GENERAL ASPECTS 1: Introduction, Danny Busch and Guido Ferrarini PART II: INVESTMENT FIRMS AND INVESTMENT SERVICES 2: The Scope of MiFID II, Kitty Lieverse 3: Governance of Investment Firms under MiFID II, Jens-Hinrich Binder 4: The Overarching Duty to Act in the Best Interest of the Client in MiFID II, Luca Enriques and Matteo Gargantini 5: Product Governance and Product Intervention, Danny Busch 6: Independent Financial Advice, Paolo Giudici 7: Conflicts of Interest, Stefan Grundmann and Philipp Hacker 8: Inducements, Larissa Silverentand, Jasha Sprecher, and Lisette Simons 9: Agency and Principal Dealing Under MiFID, Danny Busch 10: MiFID II/MiFIR's Regime for Third-Country Firms, Danny Busch & Marije Louisse PART III: TRADING 11: TGovernance and Organization of Trading Venues: The Role of Financial Market Infrastructures Groups, Guido Ferrarini & Paolo Saguato 12: EU Financial Governance and Transparency Regulation: A Test for the Effectiveness of Post-Crisis Administrative Governance, Niamh Moloney 13: SME Growth Markets, Carmine di Noia & Rudiger Veil 14: Dark Trading Under MiFID II, Peter Gomber & Ilya Gvozdevskiy 15: Derivatives: Trading, Clearing, STP, Indirect Clearing, and Portfolio Compression, Rezah Stegeman & Aron Berket 16: Commodity Derivatives, Antonella Sciarrone Alibrandi & Edoardo Grossule 17: Algorithmic Trading and High Frequency Trading, Pierre-Henri Conac 18: An American perspective, Merritt Fox PART IV: SUPERVISION AND ENFORCEMENT 19: Public Enforcement of MiFID II, Christos Gortsos 20: The Private Law Effect of MiFID: the Genil Case and Beyond, Danny Busch PART V: THE BROADER VIEW AND THE FUTURE OF MIFID 21: MiFID II: Picking up the Crumbs of a Piecemeal Approach, Veerle Colaert 22: Shadow Banking and the Functioning of Financial Markets, Eddy Wymeersch 23: Investment-based Crowdfunding: Is MiFID II enough?, Guido Ferrarini & Eugenia Macchiavello.