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DAC 6 reporting requirements pose numerous compliance problems

International Tax ReviewBy Christian Kaeser

The taxpayer challenges arising from the EU’s directive on mandatory disclosures for intermediaries (DAC 6) are seemingly countless. DAC 6 obliges intermediaries and taxpayers to report “potentially aggressive tax planning arrangements” to their respective national authorities. The scope of the reporting obligations under the rules is surprisingly wide, requiring boh intermediaries and companies within the EU to address those reporting obligations more intensively. In addition, MNEs that advise their group companies could also be caught by the rules as intermediaries.  

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By Christian Kaeser, posted on Thursday November 8, 2018
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