Amending Directive 2018/822/EU (“DAC 6”) in Luxembourg

Scope and Regulatory Facts In its fifth Directive 2018/822/EU (generally referred to as “DAC 6”) amending Directive 2011/16/EU on disclosure requirements for cross-border tax arrangements of 25 May 2018, the Council of the European Union requires the Member States to implement statutory reporting obligations for cross-border (tax) arrangements...

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