ARTICLE · 08 AUGUST 2018

EU-Based Company? DAC 6 May Apply To You

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Companies or professionals designing or promoting tax planning arrangements with cross-border elements now need to adhere to Europe's latest rules around reporting.

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Companies or professionals designing or promoting tax planning arrangements with cross-border elements now need to adhere to Europe's latest rules around reporting.

The sixth amendment to the Directive on Administrative Cooperation in the field of taxation (Directive 2011/16/EU, otherwise known as 'DAC 6') entered into force on 25 June 2018. The legislation is part of the European Commission's (EC) aim to enhance tax transparency in the European Union, and combat aggressive tax planning.

If you're a company or professional – aka an 'intermediary' – that designs or promotes tax-planning arrangements with cross-border elements involving an EU member state, DAC 6 especially applies to you.

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