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mercredi 2 septembre 2015
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DAC vs EUSD—conceding the battle to win the war (against tax evasion)?
By Amandine Horn Alain Verbeken, Deloitte Luxembourg* On 24 March 2014, after a six-year discussion on how to close existing loopholes in the current text of the EU Savings Directive and prevent tax evasion more effectively, the EU Council of Ministers finally adopted a broadened version of the EU Savings Directive (EUSD). The amended EUSD was however destined to be short-lived, as the intended repeal of the EUSD was announced in October 2014 and meanwhile resulted in a draft Directive abolishing the EUSD as from 2016, with certain transitional measures. In the meantime, OECD member countries (including EU member states) had endorsed the Common Reporting Standard for implementing the automatic exchange of information in tax matters (CRS). ...
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