With the introduction of Council Directive 2018/822 effective 25 May 2018 (thee so-called DAC6 Directive), the EU creates mandatory disclosure rules for intermediaries and taxpayers with respect to potentially aggressive cross-border tax planning arrangements. This new reporting obligation is expected to play a critical role in the relationship of (tax) advisors and their clients.

The main objectives of the new DAC6 directive are focused on automating the exchange of information in the field of taxation in relation to reported cross-border arrangements.

There will be a considerable scope of discretion for the Member States as to which of the remaining provisions of the Directive, and in what form, they will implement into the national legal order.

Due to some discretion in the implementation of the DAC6 Directive (which only specifies the minimum scope of implementation), Member States have adopted various approaches regarding details of its implementation. For example, the implementation of the DAC6 Directive into the Polish legal system covered a much wider scope of provisions than the minimum indicated in the Directive (reporting obligation in Poland covers not only cross-border schemes, but also national schemes, including those covering VAT).

We encourage you to read the reports of selected EU member states, having its representative companies in the Baker Tilly International network, which present the conditions and scope of the implementation of the DAC6 Directive into national legal systems.

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