No Match Found
Periodically we highlight one of the key features ('hallmarks') of DAC6 in our Hallmarks of the Month Pulse editions. A transaction must fall within the scope of one of these 'hallmarks' in order to become reportable. The explanation and interpretation of the hallmarks is therefore very important.
In this edition, we discuss hallmark C.2. Hallmark C.2 concerns depreciation of assets, in situations where depreciation of one and the same asset is taken into account for tax corporate income tax purposes in more than one country, therefore a situation of potential double deduction. Read more about the Hallmark of the Month in this edition of the DAC6 Pulse.
In this month's DAC6 Pulse we focus on the Main Benefit Test relevant for various Hallmarks.
In this month's DAC6 Pulse we disprove some of the misunderstandings ('myths') that may arise with regard to DAC6.
The DAC6 reporting obligation is based on hallmarks. In this publication we focus on hallmark E.3; internal reorganisations within the group.
The EU is intensifying its efforts on tax transparency to better understand potentially aggressive tax structures. We help you understand the impact the...
© 2015 - 2023 PwC. PwC. All rights reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details.