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Nueva obligación centrada en la revelación de mecanismos transfronterizos de planificación fiscal potencialmente agresiva - Despacho de abogados Gómez-Acebo & Pombo
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Nueva obligación centrada en la revelación de mecanismos transfronterizos de planificación fiscal potencialmente agresiva

icon 13 de junio, 2018
El objetivo principal de esta directiva, que ha sido desarrollada en consonancia con la acción 12 del Proyecto de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) sobre la Erosión de la Base Imponible y el Traslado de Beneficios, es reforzar la lucha contra la planificación fiscal agresiva transfronteriza e intensificar la transparencia fiscal y, en particular, introduce las siguientes obligaciones para los Estados miembros:

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Nueva obligación centrada en la revelación de mecanismos transfronterizos de planificación fiscal potencialmente agresiva

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Autor/es

Área de Fiscal de GA_P

Tipología

Boletines

Áreas y sectores

Competencia y Derecho de la Unión Europea

Fiscal