DAC 6 is an EU Directive that introduces Mandatory Disclosure Obligations for a wide range of cross-border tax arrangements.
EU Countries have aligned their national laws quite closely to the DAC6 Directive but some countries went beyond the content of such Directive adding extra requirements.
Addressing these differences is the purpose of this COUNTRY PER COUNTRY review.
Click here to read the full article : LN – DAC 6 – Overview
Click here to read the last version of the article : LN – DAC 6 – Overview – update May 2022
- By Bernard Felten, Felten & Associés (Luxembourg)
- Pal Jalsovszky, Jalsovszky Law Firm (Hungary)
- Ambrogio Novelli, Studio Legale Novelli (Italy)