Background to the DAC6 Directive
The DAC6 Directive (EU) 2018/822 requires EU Member States to impose compulsory reporting obligations on intermediaries and taxpayers in relation to cross-border tax arrangements.
What makes DAC6 an even bigger issue is the fact that taxpayers and intermediaries do not just have to report future transactions, but also some that have already been completed. In cases where implementation of the arrangement began at any point between 25 June 2018 and 1 July 2020, the information must be reported by 31 August 2020. Therefore, we recommend taking appropriate action now rather than leaving it until later.
Some of these cookies are necessary, while others help us analyse our traffic, serve advertising and deliver customised experiences for you.
This website cannot function properly without these cookies.
Analytical cookies help us enhance our website by collecting information on its usage.
We use marketing cookies to increase the relevancy of our advertising campaigns.