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Jun 19, 2019

The Economic and Financial Affairs Council of the European Union (ECONFIN) has adopted the 6th Directive on Administrative Cooperation (“DAC6”), requiring tax intermediaries to report certain cross border arrangements. Under DAC6, intermediaries may be required to submit all cross-border transactions and backdate them when member states publicise their requirements.

In this episode, Legal and Research Executive Ruth Cohen and Director of Best Practice Gary Yantin helped dissect the new regulation and gave guidance on reporting and training requirements under DAC6.