DAC6 summary -
Council Directive 2018/822 – known as DAC6 – is the sixth amendment to the EU Directive on Administrative Cooperation 2011/16/EU. DAC6 is aimed at providing the tax authorities with a “warning system” in...more
5/29/2020
/ Coronavirus/COVID-19 ,
Cross-Border Transactions ,
DAC6 ,
Delays ,
EU ,
European Commission ,
France ,
Germany ,
HMRC ,
Implementation Day ,
Member State ,
Reporting Requirements ,
Tax Authority ,
Tax Planning ,
UK
This article is produced by our European Tax team, which is part of our global Tax practice. Our series, "Understanding Tax", explores commercially relevant and recent changes to the international tax environment.
The last...more
5/14/2020
/ Austria ,
Beneficial Owner ,
BEPS ,
Cross-Border Transactions ,
European Court of Justice (ECJ) ,
Finland ,
Foreign Investment ,
Germany ,
Holding Companies ,
International Tax Issues ,
Ireland ,
OECD ,
Tax Treaty