Mandatory Disclosure of Cross-Border Tax Arrangements by EU Intermediaries - DAC 6

On June 5^th 2018, the latest amendment to the Directive on Administrative Cooperation including a new set of rules on Mandatory Disclosure of Cross-border Tax Arrangements by EU intermediaries (“DAC6”) was published in the EU official journal, making the proposal of the Commission applicable (please refer to our newsletter from April 2018 for more details on the DAC 6). The directive thus entered into force on June 25^th 2018, meaning that arrangements implemented from this date on and falling within the scope of the DAC 6 will have to be reported by intermediaries starting July 1^st 2020.