The Senate approved the amendment to Act No. 164/2013 Coll., on International Cooperation in Tax Administration, transposing into the Czech national law the EU Directive DAC6 that introduces the reporting of cross-border arrangements that satisfy certain selected hallmarks.

2020年12月22日 · Czech Tax Authority issues guidance on selected DAC6 questions The Czech General Financial Directorate (GFD) recently released a document (available HERE in Czech) that contains answers to selected questions on the application of Act No. 164/2013 Coll., on international cooperation in tax administration regarding mandatory disclosure of reportable cross-border arrangements (DAC6).

2022年7月1日 · DAC6 reporting due within 30 days DAC6 reporting deadlines in Romania started in 2021. All reportable transactions carried out starting from 1 January 2021 should be reported within 30 days.

2021年4月30日 · Executive summary On 22 July 2020, the Italian Government approved the Legislative Decree (the Italian Legislation) which implements the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). The Italian Legislation will become effective 15 days after the date of publication in the Oficial Journal.

The Income Tax (Amendment) Regulations 2020 made the necessary amendments to Gibraltar’s Income Tax Act 2010 in order to introduce the legislation. MDR was applied in Gibraltar in order to implement EU Directive 2018/822, otherwise known as “DAC6,” on the mandatory automatic exchange of information in relation to reportable cross-border arrangements.

Executive summary On 8 August 2019, the Luxembourg Government submitted the draft law (Draft Law) implementing the European Union (EU) Directive on the mandatory disclosure and exchange of information on cross-border tax arrangements (DAC6 or the Directive)1 to the Luxembourg Parliament. Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 ...

2021年4月30日 · Executive summary On 7 July 2020, the Greek Government circulated draft legislation implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive). Under DAC6, taxpayers and intermediaries are required to report cross-border reportable arrangements from 1 July 2020. However, reports will ...

2019年9月5日 · On 20 August 2019, the Czech Government published revised draft legislation (accompanied by explanatory notes) implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (DAC6 or the Directive).

2020年8月5日 · Next steps Notwithstanding that the final Cypriot MDR legislation is expected to be broadly aligned to the text and the minimum requirements of the Directive and that the DAC6 reporting deadlines have now been oficially deferred, determining if there is a reportable cross-border arrangement, as well as when and how to report, raises complex technical and procedural issues for both taxpayers ...

2020年6月5日 · Executive summary The Finnish Parliament approved the government bill implementing the European Union (EU) Directive on the mandatory disclosure and exchange of cross-border tax arrangements (referred to as DAC6 or the Directive) on 16 December 2019. The legislation was subsequently ratified by the President of the Republic of Finland on 30 December 2019. The Finnish legislation entered into ...