@article{5321335006004b67a631f3539f3b1cb4,
title = "The {\textquoteleft}DAC 6{\textquoteright} and Its Compatibility with Some of the Founding Principles of the European Legal System(s)",
abstract = "The current article has two main {\textquoteleft}centres of gravity{\textquoteright}. First, it proposes a critical description of the primary points of the European Council Directive known as the {\textquoteleft}DAC 6{\textquoteright} for which the deadline for transposition into the domestic legislation of the Member States is rapidly approaching at the time of this writing. The description is contextualized in the findings of the Base Erosion and Profit Shifting (BEPS) Project.",
keywords = "Administrative cooperation, DAC 6, Directive 2011/16/EU, Directive 2018/822/EU, European Convention on Human Rights, Mutual Assistance, Penalties System, Professional Privilege, Race to the Bottom, Self-Incrimination",
author = "Andrea Ballancin and Francesco Cannas",
note = "Publisher Copyright: {\textcopyright} 2020 Kluwer Law International BV, The Netherlands",
year = "2020",
month = may,
doi = "10.54648/ecta2020039",
language = "English",
volume = "29",
pages = "117--125",
journal = "EC Tax Review",
issn = "0928-2750",
publisher = "Kluwer Law International",
number = "3",
}