DAC Directive 6 in summaries

The publication looks in detail at the new and current obligation to report cross-border transactions for defined cross-border arrangements.

Includes related European regulations and overviews of aggressive tax planning. It compares the wording of the European Directive with the Czech law, including a conversion dictionary between the EU and the CZ. It gives an overall overview of all DAC and ATAD directives. It provides definitions of notifiable cross-border arrangements, including all characteristics and the main benefit test. The detailed content of the notification is given.

Dates are updated in the context of the pandemic. The obligation, in which country and by whom is the notification made, is clearly indicated in the diagrams. It also deals with the issue of professional confidentiality. Obligations for tax advisors, lawyers, notaries and auditors are listed. The publication is suitable for all those who are involved in international tax optimization, even indirectly. Students will appreciate its clear, clear and concise form.