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

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

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This book 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 DAC6).

Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 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.

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