EU tax disclosure rules : mandatory reporting of cross-border transactions for taxpayers and intermediaries /: mandatory reporting of cross-border transactions for taxpayers and intermediaries. (2021)

Record Type:
Book
Title:
EU tax disclosure rules : mandatory reporting of cross-border transactions for taxpayers and intermediaries /: mandatory reporting of cross-border transactions for taxpayers and intermediaries. (2021)
Main Title:
EU tax disclosure rules : mandatory reporting of cross-border transactions for taxpayers and intermediaries
Further Information:
Note: Florian Haase.
Authors:
Haase, Florian, 1974-
Contents:
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.
Publisher Details:
Cheltenham : Edward Elgar Publishing
Publication Date:
2021
Extent:
1 online resource
Subjects:
343.2404
Taxation -- Law and legislation -- European Union countries
Tax administration and procedure -- European Union countries -- International cooperation
Disclosure of information -- Law and legislation -- European Union countries
Languages:
English
ISBNs:
9781800885639
Related ISBNs:
9781800885622
Notes:
Note: Description based on CIP data; resource not viewed.
Access Rights:
Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
Access Usage:
Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.
View Content:
Available online (eLD content is only available in our Reading Rooms) ↗
Physical Locations:
British Library HMNTS - ELD.DS.633734
Ingest File:
06_017.xml