Sökning: "DAC6"

Hittade 4 uppsatser innehållade ordet DAC6.

1. 1. Skatterådgivarens Informationsplikt : En proportionell begränsning av etableringsfriheten?

   Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

   Författare :Linnéa Janrik; [2021]
   Nyckelord :Informationsplikt; DAC-6; DAC6;

   Sammanfattning : The growing digitalization of the world’s economy and the further integration of the EU:s internal market, combined with aggressive tax schemes becoming more and more sophisticated, has caused a growing need for unionwide effort to prevent aggressive tax-panning practises. The Council Directive (EU) 208/822 often referred to as DAC-6 is but the latest step in the European Union’s ongoing work to fulfil that need. LÄS MER

3. 2. Rapporteringspliktiga arrangemang : och Skatteverkets möjlighet att upptäcka aggressiv skatteplanering

   Magister-uppsats, Karlstads universitet/Fakulteten för humaniora och samhällsvetenskap (from 2013)

   Författare :Meryem Peksen; [2020]
   Nyckelord :DAC6; Rapporteringspliktiga arrangemang; Skatterätt; Internationell beskattning; Gränsöverskridande arrangemang;

   Sammanfattning : Aggressiv skatteplanering är en form av skatteundandragande som har ansetts skapa ett flertal negativa konsekvenser som går ut över staters finansiella ställning och förorsakar osund konkurrens mellan multinationella företag och företag som inte kan tillämpa aggressiv skatteplanering. Det är en form av skatteundandragande som varken är inom ramen för gällande rätt eller strider mot lagen men är en sådan som strider mot etiska standarder och juridiska principer. LÄS MER

4. 3. Tipping of Justitia’s Scale: The Compatibility of Mandatory Disclosure for Intermediaries with the Right against Self-Incrimination and the Right to Confidentiality

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Elke Schwär; [2018]
   Nyckelord :DAC6; Directive on Administrative Cooperation 2011 16 EU; mandatory disclosure; intermediaries; tax transparency; reportable cross-border arrangements; right against self-incrimination; right to confidentiality; human rights; fundamental rights; Charter of Fundamental Rights of the European Union; Article 6 ECHR; Article 8 ECHR; Article 47 CFREU; Article 7 CFREU; European Convention on Human Rights; aggressive tax planning; criminal charges; penalties; Law and Political Science;

   Sammanfattning : Human rights are the basis by which the dignity of the human being is guaranteed. This is especially important in the relationship between persons and governments, who on the one hand have great power in form of legislation over these persons, but on the other hand must ensure the protection of human rights. LÄS MER

5. 4. 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