PLMET:

click here to follow the link

Title:

Mandatory Disclosure Rules (MDR) and the Professional Secrecy of a Tax Advisor

ORCID:

0000-0001-6762-3307

Subject and Keywords:

Mandatory Disclosure Rules   professional secrecy   tax advisor   tax evasion   MDR   closer monitoring   tax system   ordinance

Abstract:

Mandatory Disclosure Rules (MDR) have been introduced to the Polish legal system and have been in force since 1 January 2019. It is a regulation imposing an obligation of disclosing tax planning schemes to fiscal administration bodies, and its purpose is to protect the tax system against tax evasion and dishonest lowering of public levies. This regulation introduced significant changes in the scope of practising the profession of a tax advisor with a particular consideration of a change made in the professional secrets of a tax advisor. These changes gave rise to many controversies and doubts both in the doctrine as well as among the tax advisors’ self-governing council. The newly-introduced institution may have a negative impact on the practical aspects of performing the profession of tax advisor. The aim of the work is to discuss and analyse the Mandatory Disclosure Rules in terms of professional confidentiality of a tax advisor, as well as to indicate the practical effects of the introduced amendment. The scientific article uses the formal-dogmatic method, analysing the legal text and its interpretation, including jurisprudence.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2020

Resource Type:

text

Detailed Type:

article

Identifier:

ISSN 1733-5779   ISSN 0239-6661

DOI:

10.19195/1733-5779.34.1

Source:

PAd 102060 II

Language:

eng

Abstract Language :

pol

Relation:

Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne, ISSN 1733-5779. Nr 34, 2020, s. 9-19

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity

License:

Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg