As part of the UK’s Autumn Budget, Chancellor Rishi Sunak announced that certain “tax administration and maintenance announcements” would...
There is a question whether DAC6 might violate the principle of proportionality in Article 5(4) of the TEU. This principle requires that...
The priority given, for the purpose of DAC6 reporting, to the Member State of residence over the Member State in which an intermediary...
Authorities may not impose penalties on individuals for refusing to provide information that may prove their criminal liability or...
The way in which some Member States have implemented DAC6 raises legitimate concerns on its validity and compatibility with...
On 21 December 2020, the Belgian Constitutional Court (Grondwettelijk Hof) requested a preliminary ruling from the CJEU on the DAC 6...
Although the UK left the EU at 11pm on 31 January 2020, most people would not have noticed any change because the effect of the...
The UK has effectively repealed DAC6 for the majority of cases. With effect from 11 pm (UK time) on 31 December 2020 – the day before...
The Argentine Tax Authority (AFIP) published a broadly drafted mandatory reporting regime for domestic and international tax planning...
Rumours about a delay to the DAC6 filing dates have been tantalisingly rumbling on for a while now, as the commencement date of 1 July...
The ‘cum-ex scandal’ being the nut in question here. After a consortium of journalists uncovered schemes generating multiple refunds of...
As the 31 December 2019 deadline for the implementation of DAC6 into the national legislation of EU Member States draws closer,...