Introduzione: le ragioni e la sfida di un’opera collettanea ragionata sulla DAC6 e sul suo recepimento nell’ordinamento tributario italiano

Translated title of the contribution: [Autom. eng. transl.] Introduction: the reasons and the challenge of a collective work reasoned on the DAC6 and its implementation in the Italian tax system

Paolo Arginelli

Research output: Chapter in Book/Report/Conference proceeding › Foreword/postscript

Abstract

[Autom. eng. transl.] The contribution deals with the approval of Directive 2011/16/EU, relating to administrative cooperation in the tax sector (DAC), which repealed Directive 77/799/EEC, and its subsequent amendments, including DAC 6. The changes that have taken place have made it possible to expand the range of information to be exchanged automatically, in this sense, DAC 6 has introduced the obligation to automatically exchange data and information concerning cross-border tax planning mechanisms.
Translated title of the contribution[Autom. eng. transl.] Introduction: the reasons and the challenge of a collective work reasoned on the DAC6 and its implementation in the Italian tax system
Original languageItalian
Title of host publicationIL RECEPIMENTO DELLA C.D. DAC 6 NELL’ORDINAMENTO TRIBUTARIO ITALIANO. Analisi sistematica e profili applicativi
Pages5-7
Number of pages3
Volume2021
Publication statusPublished - 2021

Keywords

  • DAC 6

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