DAC6 Pulse - November 2019

11/11/19

By 31 December 2019, all EU countries must have implemented the European DAC6 Directive (2011/16/EU). This Directive requires (tax) advisers and in some cases tax payers to provide the Tax Administration with information about certain arrangements. The main purpose of the Mandatory Disclosure rules of DAC6 is to fight aggressive tax planning by strengthening tax transparency.

Although the Directive applies to all countries, the implementation of the Directive differs in some respects between Member States. With our monthly newsletters we give you an overview of the most important differences and we keep you informed about the status of implementation in the different countries. You can read the first edition here.

Would you like to know more about cross-border arrangements, hallmarks and the main benefit test, after reading the newsletter? Then please read this page.

Contact us

Edwin Visser

Partner, PwC Netherlands

Tel: +31 (0)88 792 36 11

Robert Jan Meindersma

Director, PwC Netherlands

Tel: +31 (0)88 792 61 86

Mary Psylla

Partner, Tax & Legal Leader, PwC Greece

Tel: +30 2106874543

Richard Jerabek

Partner, International Business Taxation & Tax Policy, PwC Austria

Tel: +43 1 501 88-3431

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