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EU Tax Disclosure Rules
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EU Tax Disclosure Rules

Mandatory Reporting of Cross-border Transactions for Taxpayers and Intermediaries

9781800885622 Edward Elgar Publishing
Florian Haase, Professor of Tax Law, HSBA Hamburg School of Business Administration, Hamburg, and Tax Partner and Head of International Tax Practice, Rödl & Partner, Germany
Publication Date: 2021 ISBN: 978 1 80088 562 2 Extent: 272 pp
This book provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.

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Contents
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EU Tax Disclosure Rules provides a comprehensive, practical guide to the 6th amendment of Council Directive 2011/16/EU on administrative cooperation in the field of taxation (known as DAC6). Florian Haase offers insight and clarity into the mandatory reporting obligations imposed by DAC6 on intermediaries engaged in tax matters involving cross-border activities, and in some cases taxpayers themselves, as well as the characteristics or ‘hallmarks’ outlined in the Directive that trigger these obligations.

Key features include:

• a critical examination of the Directive’s mechanism
• an overview of the status of implementation in EU Member States
• a contextual consideration of the legislative environment in which DAC6 operates
• insights into practical issues that may arise from the viewpoint of intermediaries and relevant taxpayers
• discussion of potential future developments of the Directive.

The detailed coverage of the Directive and its implications contained in this new work will prove invaluable for all tax practitioners advising on EU tax law, including tax advisors, lawyers, mergers and acquisitions advisors, and in-house counsel for banks. It will also be of interest to academics working in tax law, as well as in commercial law and EU law more generally.
Critical Acclaim
‘Prof. Florian Haase’s book is a terrific and valuable work that offers timely support for dealing with the new DAC6 rules; it represents an incredible effort to summarize the new rules, the most relevant implementation terms that have not yet been clarified in many countries, and how they affect cross-border activities. The examples and clarifications included make it an essential guide for multinational companies, professionals and intermediaries obliged to comply with the challenging tax law landscape.’
– Maricla Pennesi, European Tax Coordinator, Andersen, Italy
Contents
Contents: Preface 1. Introduction to EU rules on tax disclosure 2. Intermediaries and other participants 3. Cross-border arrangements 4. Hallmarks 5. Timelines and triggering events 6. Reporting procedure and exchange of information 7. Miscellaneous 8. Future developments 9. Status of implementation in EU Member States 10. Annex: Relevant provisions of DAC 6 Index
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