dac6

What is the importance of DAC6?

What is the importance of DAC6? In May 2018 the EU Council Directive 2018/822/EU has amended the Directive 2011/16 on mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (hereinafter the “DAC6”). The DAC6 can be seen as a highly important amendment after the Common Reporting Standards (CRS),…