Sökning: "BEPS Action Plan 12"

Hittade 1 uppsats innehållade orden BEPS Action Plan 12.

1. 1. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Danilo Penetrante Ventajar; [2018]
   Nyckelord :Taxation; Human Rights; BEPS; BEPS Action Plan 12; Mandatory Disclosure Rules; Aggressive Tax Planning; Abusive Tax Planning; Tax Avoidance; Fairness; ECHR; EU Charter of Fundamental Rights; Directive on Administrative Cooperation; DAC; DAC6; right to property; right to privacy; right to fair trial; LPP; Law and Political Science;

   Sammanfattning : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. LÄS MER