This course aims to review the main rules on mandatory reporting imposed by the DAC 6 Directive (Directive 2018/822 / EU).
Reporting obligations imposed by the DAC Directive 6
In the light of recent investigations by Lux Leaks, Panama Papers, Malta Leaks, which aimed to identify structures with aggressive tax potential and use offshore companies to reduce the tax base, the European Parliament in collaboration with the European Commission introduced additional transparency rules at the level of intermediaries involved in such transactions.
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