Recherche
S'identifier
jeudi 14 septembre 2017
Tous les titres

 

Fax du jeudi 14 septembre 2017 - Tous les titres

go back Retour << Article précédent     Article suivant >>

 

Proposal for new transparency rules for intermediaries: could the Commission be on the brink of requiring Coca-Cola to disclose its famous recipe?

By Romain Tiffon, Tax Partner with ATOZ Tax Advisers (Taxand Luxembourg) *   On 21 June 2017, the European Commission published a proposal (the “Proposal”) for a Council directive that aims at amending Directive 2011/16/EU by imposing an obligation on intermediaries to report any cross-border arrangement which contains one or more of the “hallmarks” set forth in the Proposal to the competent tax authority so that the latter be in a position to automatically exchange that information with other EU member States (the “Member States”).   1. Background   It is now well established that one of the key political priorities of the European Union (the “EU”) is to tackle tax avoidance and evasion so as to create a fairer...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Pictet Asset Management
Paragon
J. P. Morgan
Mazars.lu
Fi&FO
Loyens & Loeff
Sia Partners
DLA PIPER
Zeb Consulting
Allen & Overy
Stibbe
AXA IM Luxembourg
MIMCO Capital
Generali Investements LU
Comarch
Lpea.lu
Square management
Linklaters
NautaDutilh
SOCIETE GENERALE Securities Services
VP Bank
Ernst&Young
Castegnaro
Lamboley Executive Search
Bearingpoint