On 22 October 2019, the French government published Ordinance
No. 2019-1068 of 21 October 2019 (the Ordinance) regarding the
mandatory automatic exchange of tax information in relation to
reportable cross-border arrangements.
The Ordinance follows the requirements mandated by the European
Directive 2018/822 of 25 May 2018 amending Council Directive
2011/16/EU (known as the DAC 6 Directive) to increase transparency
and combat tax evasion and avoidance. The Ordinance reiterates the
provisions of DAC 6 (together the DAC 6 Regulation) almost
identically.
DAC 6 Regulation applies to all taxes, except VAT, excise and
customs duties, and social security contributions.
Objectives of DAC 6
