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  1. Legal news
    28 July 2020
    UK: Law Society's view on legal professional privilege for DAC6 purposes

    DAC 6 imposes a disclosure obligation on ‘intermediaries’ who advise on, or are involved in, implementing ‘cross-border arrangements’. A lawyer involved in such a transaction will nearly always be an intermediary. ...

  2. Legal news
    29 May 2020
    DAC6 - will it fly?

    Our Tax team look at a new EU directive which comes in force later this year, forcing intermediaries to report certain cross-border transactions. Many intermediaries in the aviation sector may not be aware of their ...

  3. Legal news
    23 June 2020
    Belgium – Royal Decree setting out penalty scales for DAC6 infringements

    The law of 20 December 2019 implementing the DAC6 Directive (2018/822/EU) in Belgium set the maximum penalties for incomplete, late or absence of reporting. However, it authorized the King to determine the progressive ...

  4. Legal news
    05 November 2020
    DAC6 reporting has commenced – new reporting obligations imposed on corporations operating internationally with potential fines for non-compliance

    The Finnish Act on the Reporting Obligation for Cross-Border Tax Planning Structures (in Finnish: Laki raportoitavista järjestelyistä verotuksen alalla) came into effect on 1 January 2020, which is based on the ...

  5. Legal news
    05 January 2021
    UK – Brexit & DAC6: a marriage doomed to fail?

    The 6th Directive (2018/822/EU) aiming to discourage the use of aggressive cross-border tax-planning agreements imposes a disclosure and reporting obligation on certain ‘intermediaries’ and taxpayers in regards to ...

  6. Legal news
    22 June 2020
    Belgium: Tax authorities defer DAC6 reporting deadlines due to COVID-19

    DAC6 reporting in Belgium would normally have kicked in as of 1 July 2020 with, amongst others, a reporting by 31 August 2020 of the arrangements advised on or implemented in the transition period between 25 June 2018 ...