Legal
EU Mandatory Reporting of “Tax Aggressive” Cross-Border Arrangements – DAC6
The Organisation for Economic Co-operation and Development (OECD) has pushed for additional levels of transparency in the context of the Base Erosion and Profit Shifting (“BEPS”)* project. In this context, the European Union (EU) Council put into force a new directive commonly referred to as “DAC6”, which requires additional reporting…
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