Fiscalis 2020: A New European FATCA?

7 Pages Posted: 1 Feb 2016

See all articles by Leopoldo Parada

Leopoldo Parada

University of Leeds School of Law

Date Written: December 9, 2013

Abstract

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

Parada, Leopoldo, Fiscalis 2020: A New European FATCA? (December 9, 2013). Tax Notes International, Vol. 72, No. 10, 2013, Available at SSRN: https://ssrn.com/abstract=2724634

Leopoldo Parada (Contact Author)

University of Leeds School of Law ( email )

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HOME PAGE: http://https://essl.leeds.ac.uk/law

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