Fiscalis 2020: A New European FATCA?
7 Pages Posted: 1 Feb 2016
Date Written: December 9, 2013
This article analyses a proposal for a new regulation of the European Parliament and of the European Council, which objective is to establish new guidelines to improve the operation of the taxation systems in the European Union as well as to support the fight against tax fraud, tax evasion, and aggressive tax planning in the region.
Keywords: tax evasion, tax avoidance, aggressive tax planning, FATCA, European Union
JEL Classification: K33, K34
Suggested Citation: Suggested Citation