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Title:

Obowiązek raportowania schematów podatkowych a tajemnica zawodowa doradców podatkowych

Alternative title:

Reporting tax schemes by a tax advisor (DAC-6 Directive) and professional secrecy

Creator:

Ney, Jan

Subject and Keywords:

tax schemes ; aggressive tax optimization ; professional secrecy of a tax adviser ; MDR ; DAC6

Abstract:

The article describes the main assumptions of implementation the DAC6 Directive in the field of reporting tax schemes. Historically, the basis for developing regulations was preventing aggressive tax optimization. The final shape of regulations requires reporting all tax schemes that meet specific criteria, where one of the main goals is to obtain a tax benefit (regardless of whether the activity is aggressive tax optimization). The article illustrates the complexity of regulated matter and shows the issues related to reporting tax schemes by tax advisors in the context of the legal assistance and professional secrecy protection.

Place of publishing:

Wrocław

Publisher:

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomi

Contributor:

Miemiec, Wiesława. Red. ; Uniwersytet Wrocławski. Katedra Prawa Finansowego

Date issued:

2019

Identifier:

ISSN 2544-8382

DOI:

10.34616/kpf.2019.3.56.77

Language:

pol ; eng

Relation:

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr /2019, s.56-77

Is part of:

Kwatalnik Prawno-Finansowy

Is referenced by:

https://kpf.wpae.uni.wroc.pl/

Rights holder:

© Copyright by Uniwersytet Wrocławski