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In 2018, the EU implemented a directive known as DAC6 in an effort to promote tax transparency.
The new DAC6 rules require taxpayers and intermediaries to report certain cross-border tax arrangements involving an EU country by 31 August 2020.
With the European Union target for all Member States to have passed appropriate legislation to enforce the Directive on Administrative Cooperation in the field of Taxation (DAC6) by 31 December 2019 having passed, we briefly look at what the state of play is across Europe as we move closer towards the 31 August 2020 deadline.
The Organisation for Economic Co-operation and Development (OECD) has pushed for additional levels of transparency in the context of the Base Erosion and Profit Shifting (“BEPS”)* project.