Quotation Cicin-Sain, Nevia. 2019. New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer? World Tax Journal. 11 (1), 77-119.


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Abstract

The European Union responded to the propositions of the OECD in the BEPS Action 12 Final Report on Mandatory Disclosure Rules (MDR) by creating its own rules in the form of Council Directive 2018/822 of 25 May 2018, which is the sixth amendment of Directive 2011/16/EU on administrative cooperation in the field of taxation (DAC 6). This article focuses on the controversial aspects of DAC 6, namely its impact on the fundamental rights of taxpayers. It investigates (i) how the European MDR indirectly affect the taxpayers’ right to legal certainty and legitimate expectations through active prevention of “aggressive” or “potentially aggressive” tax schemes by rapid changes in legislation; (ii) how they will impact the taxpayers’ right to legal advice and legal representation, as well as the right not to self-incriminate; and (iii) what the interplay is between taxpayers’ right to privacy and data protection and the reporting requirements.

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Publication's profile

Status of publication Published
Affiliation External
Type of publication Journal article
Journal World Tax Journal
WU-Journal-Rating new FIN-A, STRAT-C
Language English
Title New Mandatory Disclosure Rules for Tax Intermediaries and Taxpayers in the European Union – Another “Bite” into the Rights of the Taxpayer?
Volume 11
Number 1
Year 2019
Page from 77
Page to 119
Reviewed? Y
URL https://www.ibfd.org/IBFD-Products/Journal-Articles/World-Tax-Journal/collections/wtj/html/wtj_2019_01_int_4.html
DOI n.a.
Open Access N

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Kallay Cicin-Sain, Nevia (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5112 European law (Details)
5206 Financial law (Details)
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