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Offenlegungsverpflichtungen für Intermediäre von potenziell aggressiven Steuerplanungsgestaltungen – DAC 6 und OECD-Entwurf im Vergleich

SpanblöchlSWI 2018, 318

In keeping with BEPS Action 12, the EU proposed a Directive on Mandatory Disclosure of Potentially Aggressive Tax Planning Arrangements, which was adopted on May 25th, 2018, by the ECOFIN Council. In addition to that directive, the OECD proposed Model Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures, which is currently in finalization. Pia Spanblöchl compares the two disclosure regimes.