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DAC6
The UK seeks legislative freedom by withdrawing from DAC6’s disclosure provisions Following Brexit, the UK government has decided not to proceed with the implementation of the EU’s Council Directive (EU) 2018/822 (DAC6), which involves mandatory disclosure of cross-border tax planning schemes. With the new free trade agreement signed by the UK with the EU, both...
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Germany announces no DAC 6 deferral of deadline for reporting cross-border tax arrangements On July 6th 2020, the German Ministry of Finance announced at a Press Conference that the country will not exercise the option given in the recent EU Directive (EU 2020/876 of 24 June 2020), which came into force on June 27th, to...
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Optional delay for DAC6 reporting The European Commission proposal of 8 May 2020 for a new directive amending Directive 2011/16 / EU aims to postpone certain deadlines for reporting and exchanging information on tax matters due to the crisis related to COVID-19. Negotiations in the Council have progressed rapidly in recent weeks and a compromise...
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