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Analysis of DAC 6 in the light of BEPS Action 12: The new EU obligation to disclose aggressive tax planning schemes
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The fight against aggressive tax planning, tax avoidance and tax evasion has become a political priority at international, supranational and national levels. However, the globalization and digitalization of economy make it difficult to control compliance with tax obligations derived from transnational activities. In this regard, BEPS Action 12 recognizes the advantages derived from the tools designed to increase the flow of information on tax risks for tax administrations and political leaders. For this purpose, the Action Report makes a series of recommendations about the design of mandatory disclosure regimes of aggressive or abusive transactions or structures. In line with the implementation of BEPS Action 12, on June 21, 2017, the European Commission published a proposal for a Directive to achieve an exchange of information between the Member States on potentially aggressive cross-border tax planning mechanisms (DAC 6). DAC 6 obliges intermediaries and, in some cases, taxpayers to inform the tax administration about aggressive tax planning mechanisms. Subsequently, tax administrations will automatically exchange this information with the rest of the MS concerned. Thus, the aim of this paper is to analyze DAC 6: its structure, that it imposes both to intermediaries and taxpayers and also the uncertainties that arises. This objective will be in two ways: on the one hand, the first part of the paper focuses on describing the new Directive and how it works. On the other hand, the second part of the study focuses on the analysis of DAC 6 based on the recommendations and principles established by the OECD in its Action 12 Final Report.

Place, publisher, year, edition, pages
2018. , p. 59
Keywords [en]
BEPS Action 12, DAC 6, automatic exchange of information, disclosure of aggressive tax planning schemes
National Category
Law
Identifiers
URN: urn:nbn:se:uu:diva-351782OAI: oai:DiVA.org:uu-351782DiVA, id: diva2:1211103
Educational program
Master Programme in International Tax Law and EU Tax Law
Supervisors
Examiners
Available from: 2018-07-02 Created: 2018-05-30 Last updated: 2018-07-02Bibliographically approved

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CiteExportLink to record
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  • en-US
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  • nn-NB
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Output format
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