TAX3 Special Committee

TAX3 Special Committee Glossary

TermFolder

Batch 3

FdR 1184225

No.

 

 

IATE ID

 

 

Source term

1 925775 organised fraud
2 3578932 cross-border fraud
3 1681672 tax offence

 

fiscal offence

4 879388 place of taxation

 

situs of taxation

5 154194 bilateral or multilateral control
6 913118 bearer instrument
7 3579207 consensus mechanism
8 3579209 formal financial sector

 

FFS

9 3579210 investment instrument
10 3579764 Joint International Taskforce on Shared Intelligence and Collaboration
11 924273 special economic zone

 

SEZ

12 2209292 anonymous account
13 132227 banking licence
14 3579570 high-risk third country
15 931111 nominal tax rate
16 3580968 illicit financial flows

 

IFFs

17 1681611 dividend stripping
18 3544441 bond washing

 

coupon washing

19 3577276 Inclusive Framework on BEPS
20 3580976 tax advice
21 3580977 strategic lawsuit against public participation

 

SLAPP

22 3580978 public scrutiny
23 1127072 tax loophole

 

 

 

Batch 2

FdR 1173459

No.

 

 

IATE ID

 

 

Source terms

1 127234 economic crime

 

financial crime

2 1225336 fraudster
3 3579208 custodian wallet provider
4 3574815 Paradise Papers
5 1648897 investigative journalist

 

investigative reporter

6 164131 high-net-worth individual

 

HNWI

7 3579412 taxable presence
8 1236633 economic activity
9 1239634 tax planning
10 3574375 virtual permanent establishment
11 3574106 definitive VAT system
12 1682029 destination principle

 

taxation at destination

destination-based taxation

13 2221900 origin principle

 

taxation at origin

origin-based taxation

14 765618 taxable person
15 134590 free port
16 3573254 intermediary

 

tax intermediary

tax planning intermediary

17 3577276 Inclusive Framework on BEPS
18 3577011 digital currency
19 3568376 tax treaty

 

tax convention

tax agreement

 

 

 

 

 

 

7

Batch 1

FdR 1165107

No.

 

 

IATE ID

 

 

Source terms

1

3521901

Eurofisc

2

3527462

Eurofisc liaison official

ELO

3

3527468

Eurofisc working field coordinator

4

3527467

participating Eurofisc liaison official

5

2207563

missing trader

6

2207565

missing trader intra-Community fraud

MTIC fraud

MTIC

7

3549838

Platform for Tax Good Governance, Aggressive Tax Planning and Double Taxation

Platform for Tax Good Governance

8

3568521

single EU VAT area

single European VAT area

single VAT area

9

3541673

VAT gap

VAT collection gap

10

1739278

tax expenditure

11

3578756

Independent Commission for the Reform of International Corporate Taxation

ICRICT

12

3578759

accidental Americans

13

3578760

automated sales suppression device

14

3578757

zapper

15

3578758

phantom ware

16

3578798

immigrant investor programme

IIP

17

3578764

golden visa

golden visa programme

residency programme

investor residency programme

investment-based residence programme

18

3578765

investor citizenship programme

citizenship programme

investment-based citizenship programme

golden passport

golden passport scheme

 681 total views,  3 views today