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The implementation of DAC 6

Février 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.

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