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  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