المؤلفون: Grade, Beatriz Machado Mendes Cabrita

المساهمون: Vasques, Sérgio, Santos, Leonardo João Martins Marques dos, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Imposto sobre o rendimento das pessoas singulares, IRS, Residência, Regime dos residentes não habituais, RNH, Política fiscal, MCOCDE, Competência tributária, Competitividade, Dupla não tributação, Planeamento fiscal agressivo, Equidade tributária, Moralidade tributária, Imposto à saída, Personal income tax, PIT, Residency, Non-habitual tax residents regime, NHR, Tax policy, OECD MC, Taxing right, Competition, Double non taxation, Aggressive tax planning, Tax equity, Tax morality, DAC6, Exit tax, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/38182

المؤلفون: Andreea-Cristina Savu, Leliana Diana Bolcu

المصدر: Revista de Studii Financiare, Vol 11, Iss 6, Pp 109-121 (2021)

مصطلحات موضوعية: forensic accounting expertise, digitization, accounting, dac6, adr, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://revista.isfin.ro/wp-content/uploads/2021/11/9_Savu-Andreea.pdf File-Format: Application/pdf; https://doaj.org/toc/2537-3714; https://doaj.org/toc/2559-1347

URL الوصول: https://doaj.org/article/e98063d117304431af5f3a2065d56321

المؤلفون: Papis-Almansa, Marta

المصدر: Papis-Almansa , M 2023 , ' The End Does Not Justify the Means : On How the Secondary EU Law Infringes the Primary EU Law in the Light of the Recent Judgments of the CJEU* ' , Intertax , vol. 51 , no. 8-9 , pp. 612-629 . https://doi.org/10.54648/taxi2023055

مصطلحات موضوعية: AMLD, Charter of the Fundamental Rights, compatibility with primary Union law, DAC6, EU constitutional order, proportionality, right to fair trial, right to privacy, taxpayers’ rights, transparency

وصف الملف: application/pdf

الاتاحة: https://researchprofiles.ku.dk/da/publications/the-end-does-not-justify-the-means(ac4d0f1b-8cb1-48cc-aad1-f125b74e85ed).html
https://doi.org/10.54648/taxi2023055
https://curis.ku.dk/ws/files/382505037/Intertax_paper_published.pdf

المؤلفون: Leidhammar, Börje, Kristoffersson, Eleonor, 1972, Larsson, Ylva, 1947

المصدر: Mandatory Disclosure Rules WU - Tax Law and Policy Series. :825-843

مصطلحات موضوعية: Exchange of information, Tax law, Disclosure rules, DAC6, Juridik, Law

وصف الملف: print

URL الوصول: https://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-111081

المؤلفون: Kleist, David, 1974

المصدر: Skattenytt. (5):544-558

مصطلحات موضوعية: Law, Juridik, DAC6, C‑694/20, Orde van Vlaamse Balies, konfidentiell kommunikation med juridiska rådgivare, tystnadsplikten för advokater, Europeiska unionens stadga om de grundläggande rättigheterna

URL الوصول: https://gup.ub.gu.se/publication/329195

المؤلفون: Barassi, Marco

المساهمون: Barassi, Marco

مصطلحات موضوعية: DAC6, segreto professionale, carta diritti fondamentali Unione europea, sentenza 8 dicembre 2022, causa C-694/20, articolo 8 bis ter, par. 5, della direttiva 2011/16/UE, Settore IUS/12 - Diritto Tributario

وصف الملف: text; remote

Relation: volume:67; issue:1; firstpage:191; lastpage:205; journal:Rassegna tributaria; https://hdl.handle.net/10446/267369

الاتاحة: https://hdl.handle.net/10446/267369

المؤلفون: Haslehner, Werner, Pantazatou, Aikaterini

مصطلحات موضوعية: ATAD, DAC6, anti-tax avoidance, Law, criminology & political science, Tax law, Droit, criminologie & sciences politiques, Droit fiscal

Relation: https://orbilu.uni.lu/handle/10993/50639; info:hdl:10993/50639; https://orbilu.uni.lu/bitstream/10993/50639/1/IPOL_STU%282022%29703353_EN.pdf

الاتاحة: https://orbilu.uni.lu/handle/10993/50639
https://orbilu.uni.lu/bitstream/10993/50639/1/IPOL_STU%282022%29703353_EN.pdf

المؤلفون: Crespo Garrido, María Jimena

مصطلحات موضوعية: DAC6, Intercambio de información, Mecanismos transfronterizos, Señas distintivas, Secreto profesional, Intermediarios financieros, Compliance, Information exchange, Cross-border mechanisms, Distinctive signs, Professional secret, Financial intermediaries, Ciencias jurídicas, Derecho, Law

وصف الملف: application/pdf

Relation: http://hdl.handle.net/10017/48349; Anuario de la Facultad de Derecho (Universidad de Alcalá); 214; 13; 189

الاتاحة: http://hdl.handle.net/10017/48349

المؤلفون: greggi

المساهمون: Greggi, Marco

مصطلحات موضوعية: tax, taxation, disclosure, confidentiality, dac6, client privilege, attorney privilege, income taxation, privacy

وصف الملف: STAMPA

Relation: info:eu-repo/semantics/altIdentifier/wos/WOS:000988239600003; volume:32; issue:2; firstpage:67; lastpage:82; numberofpages:16; journal:EC TAX REVIEW; https://hdl.handle.net/11392/2504950; info:eu-repo/semantics/altIdentifier/scopus/2-s2.0-85153945513; https://kluwerlawonline.com/journalarticle/EC+Tax+Review/32.2/ECTA2023012

الاتاحة: https://hdl.handle.net/11392/2504950
https://doi.org/10.54648/ECTA2023012
https://kluwerlawonline.com/journalarticle/EC+Tax+Review/32.2/ECTA2023012

المؤلفون: Papis-Almansa, Marta

المصدر: Intertax; 51(8-9), pp 612-629 (2023) ; ISSN: 0165-2826

مصطلحات موضوعية: Law (excluding Law and Society), AMLD, Charter of the Fundamental Rights, compatibility with primary Union law, DAC6, EU constitutional order, proportionality, right to fair trial, right to privacy, taxpayers’ rights, transparency, droit, scipo

Relation: https://lup.lub.lu.se/record/f5b98f27-b038-42fc-9236-1b064d061f3e

الاتاحة: https://lup.lub.lu.se/record/f5b98f27-b038-42fc-9236-1b064d061f3e

المؤلفون: Hauer, Michelle

مصطلحات موضوعية: Tax avoidance, DAC6, Missbrauch, Steuervermeidung, Steuerhinterziehung, Tax evasion, Bundesabgabenordnung, Federal Tax Code, Tax optimization, Abuse, Steueroptimierung, ATAD

وصف الملف: kein Volltext verfügbar

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od_____10650::85a1a29fa0f37b85b5b765e604af31bb

المؤلفون: Kleist, David, 1974

المصدر: Svensk skattetidning. 2019(8):521-547

مصطلحات موضوعية: Law, Juridik, DAC 6, DAC6, Mandatory Disclosure, rapporteringspliktiga arrangemang, rapporteringsskyldighet för skatterådgivare

URL الوصول: https://gup.ub.gu.se/publication/288925

المؤلفون: Kippola, Anna-Kaisa

المساهمون: Turun kauppakorkeakoulu, Turku School of Economics, Yritysjuridiikka, Business Law, Laskentatoimen ja rahoituksen laitos, Department of Accounting and Finance

مصطلحات موضوعية: DAC6, rajat ylittävä järjestely, palvelun tarjoaja, raportointivelvollisuus

Relation: https://www.utupub.fi/handle/10024/177711; URN:NBN:fi-fe2024052033554

الاتاحة: https://www.utupub.fi/handle/10024/177711

المؤلفون: Pitkänen, Petra

المساهمون: Lappeenrannan-Lahden teknillinen yliopisto LUT, Lappeenranta-Lahti University of Technology LUT

مصطلحات موضوعية: aggressiivinen verosuunnittelu, verotus, yritysvastuu, DAC6, aggressive tax planning, tax, corporate social responsibility, fi=Opinnäytetyöni ei liity strategiaan|en=My thesis is not related to the strategy, fi=School of Business and Management, Kauppatieteet|en=School of Business and Management, Business Administration

وصف الملف: fulltext

Relation: https://lutpub.lut.fi/handle/10024/167762; URN:NBN:fi-fe2024061048442

الاتاحة: https://lutpub.lut.fi/handle/10024/167762

المؤلفون: Ikäläinen, Mira

المساهمون: Lappeenrannan-Lahden teknillinen yliopisto LUT, Lappeenranta-Lahti University of Technology LUT

مصطلحات موضوعية: APA, BEFIT, DAC6, MAP, markkinaehtoperiaate, siirtohinnoittelu, siirtohinnoitteludirektiivi, valtiontuki, arm's length principle, state aid, transfer pricing, transfer pricing directive, fi=Opinnäytetyöni ei liity strategiaan|en=My thesis is not related to the strategy, fi=School of Business and Management, Kauppatieteet|en=School of Business and Management, Business Administration

وصف الملف: fulltext

Relation: https://lutpub.lut.fi/handle/10024/167729; URN:NBN:fi-fe2024060545398

الاتاحة: https://lutpub.lut.fi/handle/10024/167729

المؤلفون: Janrik, Linnéa

مصطلحات موضوعية: Informationsplikt, DAC-6, DAC6, Law (excluding Law and Society), Juridik (exklusive juridik och samhälle)

وصف الملف: application/pdf

الاتاحة: http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-194800

المؤلفون: Arginelli, Paolo

مصطلحات موضوعية: Administrative cooperation in tax matters, Settore IUS/12 - DIRITTO TRIBUTARIO, Cooperazione amministrativa in materia tributaria, Exchange of information, DAC6, DAC 6, Scambio di informazioni

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2601::09547039ecee605a5bb88258102842ed
https://hdl.handle.net/10807/222862

المؤلفون: Arginelli, Paolo

مصطلحات موضوعية: Administrative cooperation between the national tax authorities, Settore IUS/12 - DIRITTO TRIBUTARIO, Cooperazione amministrativa in materia tributaria, Exchange of information, DAC6, DAC 6, Scambio di informazioni, Settore IUS/14 - DIRITTO DELL'UNIONE EUROPEA

URL الوصول: https://explore.openaire.eu/search/publication?articleId=od______2601::3b39e71d7ddb0a7377e3c4f0b6134dda
https://hdl.handle.net/10807/234490

المؤلفون: Peksen, Meryem

مصطلحات موضوعية: DAC6, Rapporteringspliktiga arrangemang, Skatterätt, Internationell beskattning, Gränsöverskridande arrangemang, Law, Juridik

وصف الملف: application/pdf

الاتاحة: http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-80097

المؤلفون: Martínez-Torres, Virginia

المصدر: Re-Unir: Archivo Institucional de la Universidad Internacional de La Rioja
Universidad Internacional de La Rioja (UNIR)
Re-Unir. Archivo Institucional de la Universidad Internacional de La Rioja
instname

مصطلحات موضوعية: taxpayer rights, tax base erosion, derechos del contribuyente, secreto profesional, planificación fiscal agresiva, Máster Universitario en Asesoría Jurídica de Empresa, DAC6, professional secret, erosión de bases imponibles, agressive tax planning

URL الوصول: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::9e130f434807393db08d2e1ed1ad5c93
https://reunir.unir.net/handle/123456789/10697