EU finance ministers agree on mandatory disclosure for intermediaries (DAC6)
15. März 2018
Kategorien: From Europe
Schlagwörter: automatic exchange of information, intermediaries, mandatory disclosure
On 13 March 2018, the ECOFIN Council, composed of the EU-28 Finance Ministers, reached political agreement on a Council Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements in order to disclose potentially aggressive tax planning arrangements (also commonly referred to as DAC6).
More details to be found in our EU Direct Tax Newsalert from 13 March 2018.