Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring Through DAC 6

A Guide to the Anti-Tax Avoidance Directive (W. Haslehner, K. Pantazatou, G. Kofler, A. Rust (eds.), Forthcoming

27 Pages Posted: 29 May 2020

Date Written: December 1, 2019

Abstract

This chapter will examine the legal framework of reporting requirements and the exchange of taxpayers’ information in the EU under the DAC 6. It will begin by presenting the context within which the new ‘transparency-driven’ framework was developed, in order to proceed to the description of the status quo. While, as it will be discussed, the original Directive 2011/16/EU on administrative cooperation among Member States (DAC 1) has been amended five times, the last three after the adoption of the Anti-Tax Avoidance Package, this chapter will focus on the latest development in the context of disclosure obligations and information exchange, Directive (EU) 2018/822 (hereinafter DAC 6). It will examine DAC 6 in light of its content, its objectives, its effectiveness and its compliance with the ATAD and BEPS objectives but also vis-à-vis other areas of EU law, such as the protection of taxpayers’ fundamental rights.

Keywords: DAC 6, Mandatory Disclosure Rules, Exchange of Information, Taxpayers’ Rights

JEL Classification: K30, K34

Suggested Citation

Pantazatou, Katerina, Effective Implementation of the ATAD: Information Collection, Exchange and Monitoring Through DAC 6 (December 1, 2019). A Guide to the Anti-Tax Avoidance Directive (W. Haslehner, K. Pantazatou, G. Kofler, A. Rust (eds.), Forthcoming, Available at SSRN: https://ssrn.com/abstract=3590156 or http://dx.doi.org/10.2139/ssrn.3590156

Katerina Pantazatou (Contact Author)

Universite du Luxembourg ( email )

162a, avenue de la Faïencerie
Luxembourg-Limpertsberg, L-1511
Luxembourg

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