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.
Robert Jan Meindersma
Director, PwC Netherlands
Tel: +31 (0)88 792 61 86
Partner, International Business Taxation & Tax Policy, PwC Austria
Tel: +43 1 501 88-3431
© 2015 - 2020 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.