The EU Directive regarding Mandatory Disclosure1 (commonly known as the DAC6) refers to an EU Directive adopted on 25 May 2018 regarding mandatory exchange of information in the field of taxation in relation to reportable cross-border arrangements.
In the past years significant legislative changes have taken place in Dutch, Luxembourg and international tax law aimed at preventing the use of artificial structures and arrangements as well as at increasing transparency.
BUREN’s Tax Team prepared a practical white paper on DAC6. This white paper focuses on the current status, reporting and it provides insight into the scope and significance with regard to the hallmarks and the main benefit test. You will also find a practical overview to which of the hallmarks the main benefit test applies.
Feel free to reach out to one of the contacts if you have any questions.
1COUNCIL DIRECTIVE (EU) 2018/822 of 25 May 2018 amending Directive 2011/16/EU.
On 15 September 2020 for the occasion of Budget Day the Dutch government presented the 2021 Tax Package
The sanitary crisis originated by the COVID-19 has had a significant effect on the operation
As you may be aware, on 18 May 2019 the European Commission changed the definition of ‘exporter’ for European custom purposes in the Commission Delegated Act of the Union Customs Code (UCC)