29 May 2020
DAC6 - will it fly?
www.twobirds.com/en/news/articles/2020/global/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 ...

23 June 2020
Belgium – Royal Decree setting out penalty scales for DAC6 infringements
www.twobirds.com/en/news/articles/2020/belgium/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 ...

05 January 2021
UK – Brexit & DAC6: a marriage doomed to fail?
www.twobirds.com/en/news/articles/2020/uk/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 ...