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EU: Practitioners will be forced to report ‘aggressive’ cross-border tax planning

www.loyensloeff.com/nl-nl/news-events/news/new-eu-mandatory-disclosure-rules-for-intermediaries-applying-to-cross-border-tax-advice-and-circumvention-of-reporting-obligations

www.dlapiper.com/en/uk/insights/publications/2018/03/eu-adopts-directive-on-mandatory-disclosure-of-aggressive-tax-planning-schemes-key-takewaways/

www.jonesday.com/eu-targets-tax-avoidance-reporting-obligations-for-intermediaries-03-30-2018/

www.gtlaw.com/en/insights/2018/4/eu-council-reaches-agreement-on-new-mandatory-transparency-rules-for-intermediaries-and-taxpayers

data.consilium.europa.eu/doc/document/ST-6804-2018-INIT/en/pdf

www.asterslaw.com/press_center/legal_alerts/reporting_aggressive_tax_planning_in_eu/

europa.eu/rapid/press-release_IP-18-1841_en.htm

europa.eu/rapid/press-release_MEMO-17-1677_en.htm

Click to access factsheet_intermediaries_13032018_en.pdf

ec.europa.eu/taxation_customs/business/company-tax/transparency-intermediaries_en
www.bakermckenzie.com/en/insight/publications/2020/10/new-eu-rules-mandatory-disclosure

Update:

goo.gl/YGXX2N

Click to access etf-366-ecofin-formally-adopts-mandatory-disclosure-requirements-for-intermediaries-and-taxpayers.pdf

www.venable.com/EU-Adopts-Mandatory-Disclosure-Directive-for-Reportable-Cross-Border-Arrangements-06-14-2018

www.consilium.europa.eu/en/press/press-releases/2018/05/25/corporate-tax-avoidance-transparency-rules-adopted-for-tax-intermediaries/

www.loyensloeff.com/nl-nl/news-events/news/the-mandatory-disclosure-directive

knowledge.freshfields.com/en/Global/r/3790/new_eu_tax_disclosure_rules__what_you_need_to_know_now_

www.nortonrosefulbright.com/knowledge/publications/164005/eu-directive-on-mandatory-disclosure-for-intermediaries

www.pwc.com/gr/en/newsletters/tax-index/mandatory-disclosure-for-intermediaries-DAC6.html
www.rpc.co.uk/perspectives/retail-therapy/retail-compass-summer-edition-2019/disclosure-of-cross-border-tax-planning-arrangements-under-eu-directive/
www.twobirds.com/en/news/articles/2019/france/tax-alert-les-dispositions-transfrontieres-de-planification-fiscale

Click to access EU-directive-on-administrative-cooperation-in-field-of-taxation-amended-Newsletters-International-Law-Office.pdf

bit.ly/30Omdbl
www.mme.ch/en/magazine/magazine-detail/url_magazine/dac_6_overview/
globalcompliancenews.com/european-union-new-eu-rules-on-mandatory-disclosure-of-cross-border-tax-arrangements-by-eu-intermediaries-03112020/?utm_source=rss&utm_medium=rss&utm_campaign=european-union-new-eu-rules-on-mandatory-disclosure-of-cross-border-tax-arrangements-by-eu-intermediaries-03112020#page=1
www.riskscreen.com/kyc360/news/what-6amld-doesnt-say-about-legal-liabilities/

DAC6 intermediaries: Understanding the difference between promoters and service providers

CJEU – C-694/20: DAC6 v. Legal professional privilege

See also:
www.europarl.europa.eu/doceo/document/A-9-2021-0193_EN.html

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