The EU Directive on Administrative Co-Operation - DAC6
The EU has introduced a new level of disclosure designed to identify potentially aggressive tax planning where there is an EU cross-border element.
DAC6 amends the EU’s Directive on Administrative Co-Operation and needs to be implemented in UK domestic legislation by 1 July 2020.
However, it provides for retrospective effect from 25 June 2018 and may therefore catch arrangements which are being used now. Click below to read our briefing note, which outlines what clients and their intermediaries need to be aware of.
The EU Directive on Administrative Co-Operation - DAC6 - 313.6 KB
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