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 |