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Erschienen in:
2020 | OriginalPaper | Buchkapitel
DAC 6: Developing a Common Notification Platform
verfasst von : Bernhard Fiedler, Tino Duttiné
Erschienen in: Liquid Legal
Verlag: Springer International Publishing
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Abstract
The authors provide a brief overview over the challenges introduced by the EU mandatory tax disclosure rules known as DAC 6 and offer an outlook on potential solutions for these challenges. The starts with background on who is affected by DAC 6 and the consequences of non-compliance. Thereafter, the authors discuss the practical issues with DAC 6 disclosures due to the different implementation into national law in the respective Member States and elaborate the different effects of DAC 6 on different types of businesses. The authors than introduce a possible process for a DAC 6 transaction assessment around the disclosure of a reportable cross border arrangements. Finally the article concludes with the proposal for a common Notification Platform, an innovative solution that could minimize the risk of non-compliance due to error prone manual tasks.