The EU Directive (DAC6) requires EU intermediaries (including accounting and law firms and other corporate service providers ) and/or taxpayers involved in cross-border arrangements to make a disclosure to their tax authority if certain requirements are met. The directive is not effective until 1 July 2020, however taxpayers and intermediaries need to monitor their cross-border arrangements already as of 25 June 2018.
Please respond to our survey below to see whether you are ready for DAC 6.
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