On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries. It primarily seeks to address concerns raised by the ECOFIN Council and the European Parliament in trying to investigate and tackle the role of intermediaries in tax evasion and tax avoidance schemes of multinational companies. Nevertheless, this Proposal has a broader impact and includes clarification on the definition and characteristics of a potentially aggressive scheme concerning transfer pricing.
|Place of Publication||Deventer|
|Edition||Kluwer International Tax Blog|
|Media of output||Blog|
|Publication status||Published - 6 Jul 2017|