Tax transparency

European Court of Human Rights (ECtHR), Freedom of Expression, Tax Disclosure, Tax transparency, Whistleblowing

(University of Namur and CRIDS/NaDI)/ /Leave a comment

Comment on the decision of the ECtHR in the case ‘Halet against Luxembourg’ (‘Lux Leaks’ case).   In a judgment delivered on 11 May 2021,[i] the Third Chamber of the ECtHR ruled, by five votes to two, that the criminal conviction of the second ‘Lux Leaks’ whistleblower, Raphaël Halet, for disclosing tax documents about clients…

Common Reporting Standard, Compliance, Europe, Germany, Italy, Law enforcement, MNE Profits, Tax transparency, United Kingdom

(Temple Tax Chambers; King’s College London)/ /Leave a comment

Tax authorities have relied on informers for investigative leads perhaps since taxes were first imposed. In the 21st Century high profile cases of theft of taxpayer information by employees of service providers including banks and professional firms have provided data not only of interest to tax authorities but also as a driver of international tax…

DAC 7, Digital platforms, EU law, EU/EEA, OECD, Tax Administration, Tax transparency

(CIAT, IMF)/ /Leave a comment

Today, there is an exponential increase in new forms of commercialization of goods and the provision of services that make use of digital platforms. This situation is altering the functioning of the transport, delivery and digital services markets, among others. The rise of the sharing and gig economy, powered by digital platforms, has triggered the…