Dentons on 21st June reported in an article that on June 25th the amended EU Directive on Administrative Co-operation in the field of taxation (DAC6) will enter into force.   The article goes on to explain the amendments’ provisions.  Under DAC6, EU Member States will be obliged to include rules in their national legislation that will require advisors and/or their clients to disclose information on certain cross-border transactions and structures – the Directive speaks of ‘arrangements’ – to national tax authorities.

Author: raytodd2017

Chartered Legal Executive and former senior manager with Isle of Man Customs and Excise, where I was (amongst other things) Sanctions Officer (for UN/EU sanctions), Export Licensing Officer and Manager of the Legal-Library & Collectorate Support Section

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