Parole d'expert
01 December 2020

New DAC 6 reporting requirement, are you ready?

Are you involved in international transactions? What cross-border arrangements are reportable?
As the first DAC 6 reporting deadlines approach, the French tax authorities have just published their awaited guidelines

DAC 6 is a European directive establishing a requirement to report to the competent tax authority any cross-border arrangement which, under the criteria defined by the directive, qualifies as potentially aggressive tax planning.

The requirement concerns cross-border arrangements initiated on or after 1 July 2020 as well as certain pre-existing cross-border arrangements (implemented between 25 June 2018 and 1 July 2020).