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DAC6 stresses
EU., tax.	Директива DAC6 (/ˈdækˌsɪks/ 6th Directive on Administrative Cooperation – EU Council Directive (EU) 2018/822 (DAC 6) requires the mandatory reporting, principally by intermediaries but ultimately by taxpayers, of reportable cross border arrangements and the subsequent automatic exchange of information in relation to those arrangements between EU governments. The ostensible policy objective is to identify arrangements that involve aggressive tax planning at an earlier stage than when normal domestic tax reporting occurs. europa.eu 'More)
English thesaurus
DAC6
EU., tax.	6th Directive on Administrative Cooperation (The sixth version of the EU Directive on administrative cooperation (DAC6) aims to provide Member States tax authorities with additional information in order to assist them to more rapidly close perceived loopholes in tax legislation and harmful tax practices. Taxpayers and intermediaries entering into or advising on cross border arrangements involving EU jurisdictions will need to monitor where reporting will be required and disclose as necessary. 'More)