Från tystnadsplikt till rapporteringsskyldighet – hur yrkesrollen avgör rapporteringsskyldigheten
(2024) JURM02 20242Department of Law
Faculty of Law
- Abstract (Swedish)
- I takt med globaliseringen har det blivit allt lättare för företag att flytta vinster, vilket kan urholka medlemsstaters skattebaser. För att motverka denna utveckling har OECD länge arbetat med projektet BEPS (Base Erosion and Profit Shifting). En av åtgärderna i BEPS-projektet är införandet av obligatorisk rapportering. Inspirerad av OECD antog Europeiska unionen direktivet DAC 6, vilket Sverige har implementerat genom lag (2020:434) om rapporteringspliktiga arrangemang samt nya bestämmelser i skatteförfarandelag (2011:1244).
Regelverken innebär att rådgivare ska rapportera vissa gränsöverskridande arrangemang till Skatteverket, vilket ger myndigheten större möjlighet att identifiera skadliga skatteupplägg. Advokater är undantagna... (More) - I takt med globaliseringen har det blivit allt lättare för företag att flytta vinster, vilket kan urholka medlemsstaters skattebaser. För att motverka denna utveckling har OECD länge arbetat med projektet BEPS (Base Erosion and Profit Shifting). En av åtgärderna i BEPS-projektet är införandet av obligatorisk rapportering. Inspirerad av OECD antog Europeiska unionen direktivet DAC 6, vilket Sverige har implementerat genom lag (2020:434) om rapporteringspliktiga arrangemang samt nya bestämmelser i skatteförfarandelag (2011:1244).
Regelverken innebär att rådgivare ska rapportera vissa gränsöverskridande arrangemang till Skatteverket, vilket ger myndigheten större möjlighet att identifiera skadliga skatteupplägg. Advokater är undantagna rapportering när de omfattas av tystnadsplikt, men i dessa fall måste de underrätta klienterna om att rapporteringsskyldigheten övergår till dem. Auktoriserade skatterådgivare anslutna till FAR är däremot inte undantagna rapporteringsskyldighet, trots att även de omfattas av en tystnadsplikt.
Uppsatsen undersöker i vilka situationer advokater inte omfattas av tystnadsplikt och därmed åläggs samma rapporteringsskyldigheter som auktoriserade skatterådgivare. Undersökningen visar att klienter kan medge ett åsidosättande av tystnadsplikten, vilket gör advokater rapporteringsskyldiga. I analysen framhålls även att advokater kan ha rapporteringsplikt vid marknadsförbara arrangemang. Vidare framförs argument för att advokater, på samma sätt som auktoriserade skatterådgivare, i varje enskilt fall bör göra en bedömning av om ett arrangemang är rapporteringspliktigt, innan de underrättar klienten.
När advokater och auktoriserade skatterådgivare har olika skyldigheter analyseras huruvida lagen bör ändas utifrån en maxim om likabehandling. Maximens utgångspunkt är att lika fall ska behandlas lika, medan olika ska behandlas olika. För att avgöra om advokater och auktoriserade skatterådgivare kan anses vara lika, jämförs de utifrån sina respektive organisationer – Advokatsamfundet och FAR – samt deras roller, tillsyn, utbildningskrav och tystnadsplikt.
Analysen visar att advokater har en lagfäst tystnadsplikt, dubbel tillsyn samt en kvalitetsstämpel, vilket särskiljer dem från auktoriserade skatterådgivare. Samtidigt utför de i praktiken ofta identiska arbetsuppgifter, och deras utbildningskrav och etiska riktlinjer kan i många fall vara likartade.
Avslutningsvis konstaterar uppsatsen att det inte finns ett entydigt svar på frågan om lagen bör ändras. Istället presenteras argument både för och emot en lagändring. (Less) - Abstract
- With globalization, it has become increasingly easy for companies to shift profits, leading to the erosion of member states’ tax bases. To counter this development, the OECD has long worked on the BEPS (Base Erosion and Profit Shifting) project. One key measure introduced under the BEPS project is the implementation of mandatory disclosure rules. Inspired by the OECD, the European Union adopted the DAC 6 directive, which Sweden has implemented through the Swedish Act (2020:434) on Reportable Arrangements, as well as by introducing a new chapter in the Swedish Tax Procedure Act (2011:1244).
The regulations require advisors to disclose certain cross-border arrangements to the Swedish Tax Agency, providing authorities with enhanced... (More) - With globalization, it has become increasingly easy for companies to shift profits, leading to the erosion of member states’ tax bases. To counter this development, the OECD has long worked on the BEPS (Base Erosion and Profit Shifting) project. One key measure introduced under the BEPS project is the implementation of mandatory disclosure rules. Inspired by the OECD, the European Union adopted the DAC 6 directive, which Sweden has implemented through the Swedish Act (2020:434) on Reportable Arrangements, as well as by introducing a new chapter in the Swedish Tax Procedure Act (2011:1244).
The regulations require advisors to disclose certain cross-border arrangements to the Swedish Tax Agency, providing authorities with enhanced capabilities to identify harmful tax schemes. Lawyers are exempt from disclosure obligations when bound by professional privilege, but in such cases, they must inform their clients that the disclosure obligation transfers to them. In contrast, authorized tax advisors affiliated with FAR are not exempt from disclosure obligations, despite also being bound by professional privilege rules.
This thesis investigates the circumstances under which lawyers are not protected by professional privilege and are therefore subject to the same disclosure obligations as authorized tax advisors. The study reveals that clients can waive professional privilege, which consequently renders lawyers obligated to disclosure. The analysis further highlights that lawyers may have disclosure obligations concerning marketable arrangements. Additionally, arguments are presented suggesting that lawyers, like authorized tax advisors, should assess on case-by-case basis whether an arrangement is disclosable before informing their clients.
When lawyers and authorized tax advisors have differing obligations, the thesis explores whether the law should be amended based on a maxim of equal treatment. This maxim states that similar cases should be treated alike, while different cases should be treated differently. To address this question, the thesis compares lawyers and authorized tax advisors based on their respective organizations – the Swedish Bar Association and FAR – as well as their roles, oversight mechanisms, educational requirements and professional privilege.
The analysis reveals that lawyers have a statutory professional privilege, dual oversight mechanisms, and a quality assurance, distinguishing them from authorized tax advisors. At the same time, they often perform identical tasks in practice, and their educational requirements and ethical guidelines are, in many respects, similar.
In conclusion, the thesis finds that there is no definitive answer to whether the law should be amended to equalize the obligations of lawyers and authorized tax advisors. Instead, the thesis presents arguments both for and against legislative amendments, focusing on considerations such as legal certainty, transparency, and the unique societal role of lawyers. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9179313
- author
- Lindqvist, Hanna LU
- supervisor
- organization
- alternative title
- From Professional Privilege to Mandatory Disclosure – How the Professional Role Determines Disclosure
- course
- JURM02 20242
- year
- 2024
- type
- H3 - Professional qualifications (4 Years - )
- subject
- keywords
- skatterätt, social and welfare law, rapporteringsskyldighet, rapporteringsplikt, DAC 6, advokat, FAR, Advokatsamfundet, auktoriserad skatterådgivare, RAL, likabehandling
- language
- Swedish
- id
- 9179313
- date added to LUP
- 2025-01-29 12:09:43
- date last changed
- 2025-01-29 12:09:43
@misc{9179313,
abstract = {{With globalization, it has become increasingly easy for companies to shift profits, leading to the erosion of member states’ tax bases. To counter this development, the OECD has long worked on the BEPS (Base Erosion and Profit Shifting) project. One key measure introduced under the BEPS project is the implementation of mandatory disclosure rules. Inspired by the OECD, the European Union adopted the DAC 6 directive, which Sweden has implemented through the Swedish Act (2020:434) on Reportable Arrangements, as well as by introducing a new chapter in the Swedish Tax Procedure Act (2011:1244).
The regulations require advisors to disclose certain cross-border arrangements to the Swedish Tax Agency, providing authorities with enhanced capabilities to identify harmful tax schemes. Lawyers are exempt from disclosure obligations when bound by professional privilege, but in such cases, they must inform their clients that the disclosure obligation transfers to them. In contrast, authorized tax advisors affiliated with FAR are not exempt from disclosure obligations, despite also being bound by professional privilege rules.
This thesis investigates the circumstances under which lawyers are not protected by professional privilege and are therefore subject to the same disclosure obligations as authorized tax advisors. The study reveals that clients can waive professional privilege, which consequently renders lawyers obligated to disclosure. The analysis further highlights that lawyers may have disclosure obligations concerning marketable arrangements. Additionally, arguments are presented suggesting that lawyers, like authorized tax advisors, should assess on case-by-case basis whether an arrangement is disclosable before informing their clients.
When lawyers and authorized tax advisors have differing obligations, the thesis explores whether the law should be amended based on a maxim of equal treatment. This maxim states that similar cases should be treated alike, while different cases should be treated differently. To address this question, the thesis compares lawyers and authorized tax advisors based on their respective organizations – the Swedish Bar Association and FAR – as well as their roles, oversight mechanisms, educational requirements and professional privilege.
The analysis reveals that lawyers have a statutory professional privilege, dual oversight mechanisms, and a quality assurance, distinguishing them from authorized tax advisors. At the same time, they often perform identical tasks in practice, and their educational requirements and ethical guidelines are, in many respects, similar.
In conclusion, the thesis finds that there is no definitive answer to whether the law should be amended to equalize the obligations of lawyers and authorized tax advisors. Instead, the thesis presents arguments both for and against legislative amendments, focusing on considerations such as legal certainty, transparency, and the unique societal role of lawyers.}},
author = {{Lindqvist, Hanna}},
language = {{swe}},
note = {{Student Paper}},
title = {{Från tystnadsplikt till rapporteringsskyldighet – hur yrkesrollen avgör rapporteringsskyldigheten}},
year = {{2024}},
}