🇪🇺 #ЕС имплементация #DAC6 Директивы об административном сотрудничестве: посредники обязаны раскрывать и отчитываться о схемах трансграничной налоговый выгоды https://www.taxand.com/our-thinking/dac-6-implementation-where-european-jurisdictions-stand/ 🔴 https://www.taxand.com/wp-content/uploads/2019/11/DAC6-1.pdf
Taxand
DAC 6 implementation: where European jurisdictions stand
On 25 May 2015, the Economic and Financial Affairs Counciladopted a sixth amendment to the Directive on Administrative Cooperation (“DAC 6”) which requires so-called tax intermediaries to report, on a mandatory basis, cross-border arrangements that
🇪🇺 #ЕС Еврокомиссия предложила отложить введение #DAC6 (отчетность по налоговым схемам для противодействия уклонениям) на 3 месяца https://www.step.org/news/european-commission-postpone-dac6-reporting-rules
www.step.org
European Commission to postpone DAC6 reporting rules | STEP
The European Commission (EC) is proposing to defer the deadlines for reporting and exchanging taxpayer information under the mandatory tax planning disclosure rules set out by Council Directive (EU) 2018/822 (DAC6) due to the coronavirus crisis.