EU Tax Disclosure Rules: Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries

EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC 6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC 6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.

Key features include:

• a critical examination of the Directive’s mechanism
• an overview of the status of implementation in EU Member States
• a contextual consideration of the legislative environment in which DAC 6 operates
• insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers
• discussion of potential future developments of the Directive.

The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.