jeudi 14 septembre 2017
Tous les titres


Fax du jeudi 14 septembre 2017 - Tous les titres

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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...
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