December 20, 2021
In order to accommodate new initiatives in the field of tax transparency at the level of EU, the EU Council adopted on the 25th of May 2018 the Directive 2018/822/EU on Administrative Cooperation in Tax Matters (amending Directive 2011/16/EU) (the “Directive” or “DAC6”) under which EU intermediaries involved in cross-border arrangements are obliged to make...
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