How DAC 6 will affect you: 5 points of attention in 2019

On 25 June 2018, the Sixth Directive Amending the Directive on Administrative Cooperation in Tax Matters (EU DAC 6) came into force, obligating intermediaries and/or taxpayers to disclose ‘potentially aggressive tax planning arrangements’ to their tax authorities, intending to minimise the use and promotion of such schemes.

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