February 2020
An article about the EU directive on administrative cooperation in the field of taxation commonly referred to as DAC 6 will enter into force on July 1, 2020 with a retroactive effect.
We come back on the background rooting such regulation and go through the key questions: why, what, who, when and where ?
Focusing on the different concepts carried by DAC 6, we also analyzed the different outcomes of the DAC 6 regulation under the new principles of mandatory reporting and automatic exchange of information.
