No 17 Yes 74 No opinion/I don't know 18 Other 22 Total 131 7.5 of the mandatory disclosure Most of the listed scored high as potential inclusions in the scope of mandatory disclosure. The following items were found to be useful/very useful by over 100 respondents: details of potential ATP schemes; hallmarks that qualify a tax planning scheme as potentially aggressive; identification of the different jurisdictions used in the scheme; and description of the tax benefit or advantage. Conversely, the list of clients and the Member State of residence of clients, which are both linked to disclosures made by intermediaries, were found to be useful/very useful by less than 70 respondents. 8. Policy options and their impacts Respondents were asked to rate a number of policy options in terms of whether those met the identified primary objectives. Option D, which suggests reporting and exchanging information as well as publishing this input, received the highest ratings (223) on the assessed objectives. It was closely followed by Option C on reporting and exchanging information, which gathered 217 positive ratings. a. c. Avoid distortions in b. Ensure the Single that Market due D. Facilitate e. Improve 7.1 Which national to diverging voluntary policy and tax reporting compliance option is users of cooperation by best suited have as regards between tax introducing Rating for timely such authorities obtaining access to schemes so in order to on the the tax relevant as to ensure stop fairness of objectives planning a level the tax schemes on such playing field abuse system from schemes amongst using them Positive 6 8 5 6 7 32
No 17 Yes 74 No opinion/I don't know 18 Other 22 Total 131 7.5 of the mandatory disclosure Most of the listed scored high as potential inclusions in the scope of mandatory disclosure. The following items were found to be useful/very useful by over 100 respondents: details of potential ATP schemes; hallmarks that qualify a tax planning scheme as potentially aggressive; identification of the different jurisdictions used in the scheme; and description of the tax benefit or advantage. Conversely, the list of clients and the Member State of residence of clients, which are both linked to disclosures made by intermediaries, were found to be useful/very useful by less than 70 respondents. 8. Policy options and their impacts Respondents were asked to rate a number of policy options in terms of whether those met the identified primary objectives. Option D, which suggests reporting and exchanging information as well as publishing this input, received the highest ratings (223) on the assessed objectives. It was closely followed by Option C on reporting and exchanging information, which gathered 217 positive ratings. 7.1 Which policy option is best suited for obtaining the objectives Rating a. and users of tax planning schemes from using them b. Ensure that national tax have timely access to relevant on such schemes c. Avoid distortions in the Single Market due to diverging reporting as regards such schemes so as to ensure a level playing field amongst D. Facilitate cooperation between tax authorities in order to stop abuse e. Improve voluntary compliance by introducing on the fairness of the tax system Positive 6 8 5 6 7 32
2017-06_overview-public-consultation.docx