Welcome to ERA – Academy of European Law

Year: 2021

Topic

Professor Jacques Malherbe analyses in detail the reporting obligations in relation to reportable cross-border arrangements set out in Council Directive (EU) 2018/22. Special focus is put on the so-called ‘hallmarks’ which are used to identify potentially aggressive tax planning, as well as on the question of ‘who’ will be responsible for the reporting. Furthermore, the question of legal privilege is discussed. 

Speaker

Jacques Malherbe, Of Counsel, Simont Braun, Brussels; Professor Emeritus, Catholic University of Louvain.

Package

• Video presentation
• Audio podcast version
• Duration: 43 minutes
• Links to all relevant sources of law
• Access for 12 months after purchase
• Includes standard version and certified version eligible for CPD points

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Filmed at ERA's Annual Conference on European Direct Taxation Law 2020, 4 - 6 November 2020, online.

Access

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Certified Version eligible for CPD points

This version requires you to view the full e-presentation and to take a short quiz at the end. A certificate can then be issued entitling you to CPD points in selected jurisdictions.

If you would like to claim a certificate please send your request to elearning@era.int.

Area of Law: Tax Law

Language: English

Article-no.: 120P73

Price: 20,00 EUR