Summary
List of Abbreviations
Introduction
Chapter 1
The Directive on administrative cooperation in the field of taxation in the global context
- I. Background of administrative cooperation and exchange of information in the EU: Directive 77/799/EEC and its shortcomings
- II. The global economic and political context of the DAC
- III. Interrelation between the DAC and other international instruments for exchange of information
Chapter 2
General Issues of the Directive 2011/16/EU
- I. Purpose
- II. Legal basis
- III. Objective, subjective, temporal and spatial scope
- IV. Organisation issues
Chapter 3
Exchange of information
- I. Exchange of information upon request
- II. Spontaneous exchange of information
- III. Automatic exchange of information in the original version of the DAC
Chapter 4
Other forms of administrative cooperation
- I. Presence in administrative offices and participation of foreign officials in administrative enquiries
- II. Simultaneous controls
- III. Administrative notifications
- IV. Feedback
- V. Sharing of best practices and experience
Chapter 5
Conditions of administrative cooperation, monitoring and evaluation activities, relations with third countries
- I. Secrecy clause and use of the information received
- II. Grounds for refusal of assistance
- III. Most favoured nation clause
- IV. Standard forms, computerised formats, channels of communication and language
- V. Monitoring and evaluation of administrative cooperation
- VI. Relations with third countries
Chapter 6
Evolucion of the DAC towards the global standard of automatic exchange of information
- I. Automatic exchange of financial account information
- A. Immediate antecedents: FATCA and OECD CRS/CAA
- B. Purpose, scope and content
- C. Timeline
- D. Form of information transmission
- E. Data protection
- F. Similarities and differences between DAC 2 and OECD CRS
- G. Critical evaluation
- II. Automatic exchange of information on cross-border tax rulings and APAs
- A. Immediate antecedents and purpose
- B. Scope
- C. Information subject to communication
- D. Form of transmission
- E. Timeline
- F. Confidentiality and use of information
- G. Position of taxpayers affected by the AEOI on cross-border tax rulings and APAs
- H. Similarities and differences between DAC 3 and BEPS Action 5
- I. Critical evaluation
- III. Automatic exchange of information on country-by-country reports
- A. Immediate antecedents and purpose
- B. The obligation to prepare and file CbCRs
- C. Automatic exchange of CbCRs: Scope, Format, Timeline and Limits
- D. Towards public disclosure of CbCRs in the EU?
- E. Similarities and differences between DAC 4 and BEPS Action 13
- F. Critical evaluation
- IV. Access to anti-money laundering information by tax authorities
- A. Immediate antecedents and purpose
- B. Scope .
- C. Critical evaluation
- V. Automatic exchange of information of reportable cross-border arrangements
- A. Immediate antecedents and purpose
- B. Basic elements of the regime
- 1. Mandatory disclosure of cross-border arrangements
- Persons obliged to disclose
- Reportable arrangements (hallmarks)
- Content of the information to be disclosed
- Additional obligations
- Temporal aspects
- Place of presentation
- Consequences of non-compliance and management of information
- 2. Automatic exchange of information
- C. Privacy, legal professional privilege and right against self-incrimination
- D. Critical evaluation
Chapter 7
Taxpayers' rights in cross-border exchange of information procedures
- I. Legal protection of taxpayers under the DAC
- II. Taxpayers' substantive rights in the ECJ case law
- A. Privacy and protection of personal data
- B. The role of proportionality: Digital Rights Ireland, Tele2 and Smaranda Bara cases
- III. Taxpayers' procedural rights in the ECJ case law .
- A. Sabou case
- B. Berlioz case
- IV. Restablishing the balance between taxpayer and tax administration in cross-border EOI procedures: proposals
Bibliography