Legislative developments surrounding DAC6

The legislative landscape regarding DAC6 is developing across E.U. Member States as national governments move to introduce relevant laws before the 31 December 2019 deadline. The amendment to Directive 2011/16/EU on mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (DAC6 for short) will have far-reaching consequences for tax advisors, service providers and taxpayers.