DAC6: Reportable Cross-Border Arrangements

DAC6: Reportable Cross-Border Arrangements

UPDATE – Borg Galea & Associates would like to inform our clients that an update to the DAC6 guidelines has been issued with updates to Section 6.5 and Annex 1 which are available here. 

In addition, a guideline in relation to the consequences of the judgement of the Court of Justice of the European Union (CJEU) in Case C-694/20 is available here. The guideline is in relation to the waiver from filing information in respect of a reportable cross-border arrangement (DAC 6). 

For more information, kindly contact us at: +356 2703 7012 or send an email to tax@borggalea.com.

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