European Commission Proposes New Advisor Disclosure Obligation for Aggressive Tax Planning

Volume 4 No 8    |    Read Article

By Fanny Karaman and Stanley C. Ruchelman

In June, the European Commission proposed a set of rules calling on tax advisers to report aggressive tax plans submitted to clients. The proposal identifies the hallmarks of aggressive plans and provides rules for the timing of reports and the exchange of information within Europe. Fanny Karaman and Stanley C. Ruchelman explain.    See more →