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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. ...
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 ...
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 ...
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 ...
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 ...
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 ...
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