Kachkovskyi A. Mandatory disclosure rules on cross-border tax arrangements in Spain

DOI: https://doi.org/10.33098/2078-6670.2025.19.31.240-245

Purpose. The purpose of this study is to analyze the specific features of the implementation of mandatory disclosure rules concerning cross-border transactions of taxpayers in Spanish legislation, their practical value, and their effectiveness in combating aggressive tax planning and tax evasion. Methodology. The research employs the following scientific methods: systemic-structural analysis, comparative legal analysis, terminological analysis, and the method of legal modeling. Results. The study identifies a range of specific aspects related to the implementation of Directive DAC 6 into the national legislation of Spain, along with the existing challenges in interpreting the relevant provisions. Scientific novelty. The research provides an in-depth examination of Spain’s experience in developing a system of mandatory disclosure for cross-border taxpayer arrangements, highlighting both its advantages and shortcomings. Practical significance. The findings of this study may serve as a basis for developing a unique model of MDR in Ukraine, taking into account the experience of EU member states and facilitating the establishment of an effective system to counteract aggressive tax planning and tax evasion.

Key words: tax legislation, tax legal relations, information on cross-border arrangements, aggressive tax planning, tax evasion.

References

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