How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.
EU member states were required to implement EU Directive 2018/822 (DAC 6 also referred to herein as ‘the Directive’) by 31 December 2019. The Directive is EU wide but the implementation of the Directive into local laws is left to each member state. The Directive is a minimum standard with member states permitted to add additional elements into local laws. Furthermore local tax authorities may interpret key definitions differently. We expand on some of these differences throughout the remainder of this article although please note that in many cases we do not yet have final law or guidance and hence this is subject to further change.
By way of reminder under DAC6 ‘intermediaries’ and in some instances taxpayers...
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How are other member states implementing DAC 6? Robert Gooding, Sharan Hayer and David Hammal (PwC) report on some differences in local implementation.
EU member states were required to implement EU Directive 2018/822 (DAC 6 also referred to herein as ‘the Directive’) by 31 December 2019. The Directive is EU wide but the implementation of the Directive into local laws is left to each member state. The Directive is a minimum standard with member states permitted to add additional elements into local laws. Furthermore local tax authorities may interpret key definitions differently. We expand on some of these differences throughout the remainder of this article although please note that in many cases we do not yet have final law or guidance and hence this is subject to further change.
By way of reminder under DAC6 ‘intermediaries’ and in some instances taxpayers...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
