23/12/20
January 2021 marks the beginning of the DAC6 live reporting period for the EU-territories, except for some territories that have started the reporting obligations earlier on.
For this purpose, we have prepared this newsletter to keep you updated on all the latest DAC6 developments pertaining to: (I) the current status of implementation, (II) the availability and the type of the reporting form, and (III) the existence of national guidelines.
This issue focuses on the optional deferral for filing and exchanging information due to the COVID-19 pandemic.
On the basis of the European DAC6 Directive, advisers must report certain tax arrangements to the tax authorities. The Netherlands has now published a Guideline...
This edition discusses Hallmark C.2., which concerns situations in which depreciation on the same asset is tax deductible in more than one country.
The EU is intensifying its efforts on tax transparency to better understand potentially aggressive tax structures. We help you understand the impact the...
Richard Jerabek
Partner, International Business Taxation & Tax Policy, PwC Austria
Tel: +43 699 108 725 21