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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 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 ...