2021年9月8日 · The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (DAC6) and mandatory disclosure regimes (MDRs) in many jurisdictions have led to a large number of professionals potentially being required to disclose information in relation to their clients' arrangements.

DAC6 Guide is mapping the MDR legislative framework for all EU jurisdictions and is updated based on official sources in real time. The most friendly info aggregator you’ve ever seen: it instantly tells you everything about DAC6 legislation, e.g. which are the targeted arrangements, what are the penalties, is there any official guidance?

Why this book? Since its adoption in 2018, an intense debate has arisen among academics at the international level on whether Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (DAC6) is su...

*No specific DAC6 filing pre-registration required. However, access to the tax authorities’ portal (and e-filing system if applicable) is required to file any form if not already in place.

The analysis focuses on whether the Directive respects certain specific rights and guarantees: inter alia, the principle of legal certainty, the rights of defence (in particular, professional secrecy and the right not to incriminate oneself), the right to privacy, the principles of proportionality and legality in their punitive demand, and the ...

2023年6月13日 · This chapter describes the European Council Directive (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU more commonly known as DAC6. DAC6 is intended to catch those cross-border arrangements that could be used to evade CRS. DAC6 defines the hallmarks of a cross-border arrangement that might represent evasion and thus be reportable.

2024年4月12日 · DAC6 obliges tax authorities within the EU Member States (MS) to collect information on reportable cross-border arrangements and to exchange the information between Member States. DAC6 aims to enhance transparency and make it less alluring to design, market and implement harmful tax structures with the aim of restraining aggressive tax planning.

Taxpayers and intermediaries will need to design and implement a DAC6 compliance program that covers the end-to-end DAC6 process, including: Identify, assess and set a process

EU Council Directive 2011/16 in relation to cross-border tax arrangements, known as DAC6, has been in force since 25 June 2018. DAC6 aims at transparency and fairness in taxation. The main purpose of DAC6 is to strengthen tax transparency and fight against aggressive tax planning.

WTS provides together with AMANA the WTS DAC6manager that supports clients in fulfilling their regulatory obligations under EU DAC6 with a “guided questionnaire"