Market leading insight for tax experts
View online issue

Local variations in DAC 6 implementation

Speed read
The local implementation of the EU’s ‘DAC 6’ Directive by EU member states differs in several key aspects, including: the operation of legal and professional privilege; the application of the tax main benefit test; inclusion of domestic transactions and additional taxes in scope; and the level and type of penalties awarded. These differences are compounded by differing interpretations of the basic DAC 6 provisions between member states. Taxpayers and intermediaries alike therefore need to be aware of how these differences will practically impact the disclosure report and how they meet their DAC 6 reporting requirements.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.