16 Oct 2019 Inspired by Action 12 of the OECD Base Erosion and Profit Shifting (BEPS) Project, DAC6 requires EU Member States to introduce mandatory

by julien bieber, partner, kpmg . even though the initial reporting deadlines have been postponed across most european union (eu) member states, the mandatory disclosure rules (mdr) of council directive (eu) 2018/822 as amended on 25 may 2018 (dac6) remain a hot topic, with the first luxembourgish reporting obligations kicking in at the beginning of 2021.

The new Directive was inspired by the Final Report on Action 12 of the OECD Base Erosion and Profit Shifting, or BEPS Project, providing recommendations regarding the design of mandatory disclosure rules for aggressive and abusive transactions, arrangements or structures. Frankfurt / Weißfrauenstraße 12-16, 60311 Frankfurt, Germany EU Transparency Register / ID number: 4722660838-23 www.ebf.eu EBF_037605 18 June 2019 Mr Stephen QUEST Director General European Commission DG TAXUD Rue de Spa 3 1000 Brussels Email: Stephen.QUEST@ec.europa.eu Subject: Implementation of DAC6 Dear Mr Quest, Learn more at PwC.com - https://pwc.com/dac6 The OECD’s Base Erosion and Profit Shifting (BEPS) initiative and the EU's cross-border tax arrangements directi DAC6 will largely affect intermediaries – deemed to be any person that designs, markets, organises or makes available for or manages the implementation of a cross-border arrangement, as well as anyone assisting them. Typically, intermediaries include tax consultants, lawyers, … Page 3 EU Mandatory Disclosure Regime (DAC6) EU Mandatory Disclosure Regime (MDRDAC6) )2 J , #6 9 .B5 BEPS : 1213( 8/D1 6 $ "%: G*F /D 46; 7 +K; 2018-08-17 DAC6 arose out of Action 12 of the OECD's base erosion and profit shifting (BEPS) project, which recommended that jurisdictions should introduce a regime for the mandatory disclosure of aggressive DAC6 includes a few significant differences compared to the BEPS Action 12 recommendations, some of which are likely to make the hallmarks difficult to apply and may lead to uncertainty. DAC6 is a direct offspring of Action 12 of BEPS. It imposes an obligation to disclose potentially aggressive tax planning arrangements and sets the means for tax administrations to exchange this information. This seminar will update the participants on the main provisions of DAC6 and their practical application. Mandatory Disclosure of of Action 12 of the OECD Base Erosion and Profit Shif ting (BEPS) Project.

The main purpose of DAC6 is to facilitate EU member states of gathering insight in international tax arrangements, so they will become able to take legislative actions against tax avoidance. Pentru multi DAC6 este un subiect de ingrijorare. Iar unora nu le da pace nici acasa :)Pentru toti intermediarii si contribuabilii care vor sa fie ZEN va ast BE-PS Action 12 (2015) Compilation of features of national regimes worldwide No minimum standards No best practice recommendations Mandatory Disclosure Rules for Addressing CRS Avoidance Arrangements and Opaque Offshore Structures (2018) 3 national regimes: IE, P T, UK. Finansdepartementet remitterar nu ett betänkande som innehåller förslag om nya krav på informationsskyldighet för skatterådgivare. De nya reglerna Die neue Meldeverpflichtung DAC6 ist sehr weit gefasst, ein Zuwiderhandeln zieht empfindliche Strafen nach sich. ECOFIN Richtlinie DAC 6 Im Mai 2018 verabschiedete der ECOFIN eine Richtlinie (DAC 6), mit der – in Anlehnung an OECD-BEPS-Action 12 – eine Meldepflicht für potenziell aggressive grenzüberschreitende Steuergestaltungen eingeführt wird.

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The European Union (EU) Directive on the mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements (commonly known as DAC6) comes from the BEPS initiative, notably from the BEPS Action 12 report on the mandatory disclosure rules (MDR).

BEPS har femton förslag på åtgärder antagits, det s.k. BEPS-paketet.8 Åtgärd. 12 gränsöverskridande arrangemang, men också för inhemska arrangemang.12. The Directive is based on the BEPS OECD Action 12.

När det gäller gränsöverskridande arrangemang följer det dock av DAC 6 att om utlämnande av uppgifter inspirerade av åtgärd 12 i OECD:s BEPS-projekt i

DAC6 is a direct offspring of Action 12 of BEPS. It imposes an obligation to disclose potentially aggressive tax planning arrangements and sets the means for tax administrations to exchange this information. This webinar will update the participants on the main provisions of DAC6 and their practical application. The UK will implement a lighter reporting regime based on the OECD’s Mandatory Disclosure Rules (“MDR”) set out in BEPS Action 12. As a transitional measure with immediate effect, DAC6 reporting will only be required for certain specific arrangements concerning automatic exchange of information and beneficial ownership. In response to the OECD‘s Mandatory Disclosure Rules (BEPS Action Plan 12) the EU introduced a new Directive, DAC6, which came into force on 25 June 2018 and requires Member States to automatically exchange information on offshore arrangements.

Från och med 1 juli 2020 förväntas informationsskyldighet (DAC6) gälla för skatterådgivare enligt ett EU-direktiv. Rådgivare, skattekonsulter och advokater får därmed en skyldighet att rapportera gränsöverskridande skatteupplägg inom EU till Skatteverket. In this context, the European Union (EU) Council put into force a new directive commonly referred to as “DAC6”, which requires additional reporting of cross-border arrangements, effective 25 June 2018 and subsequently report in scope arrangements by the end of August 2020. BEPS Action 12 provides recommendations for the design of rules to require taxpayers and advisors to disclose aggressive tax planning arrangements. These recommendations seek a balance between the need for early information on aggressive tax planning schemes with a requirement that disclosure is appropriately targeted, enforceable and avoids placing undue compliance burden on taxpayers. DAC6 applies to cross-border tax arrangements, which meet one or more specified characteristics (hallmarks), and which concern either more than one EU country or an EU country and a non-EU country.
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It is the latest EU response on tax transparency with respect to the OECD BEPS Project Action 12. When does it apply?

Rådgivare, skattekonsulter och advokater får därmed en skyldighet att rapportera gränsöverskridande skatteupplägg inom EU till Skatteverket. In this context, the European Union (EU) Council put into force a new directive commonly referred to as “DAC6”, which requires additional reporting of cross-border arrangements, effective 25 June 2018 and subsequently report in scope arrangements by the end of August 2020.
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7 Dec 2020 The EU Council Directive 2011/16 (as amended), known as DAC 6, requires Development (OECD) base erosion and profit shifting (BEPS) report on a robust audit trail of DAC 6 analysis even if reports are not made. 12&nb

BEPS-projektet och DAC 6.

Die neue Meldeverpflichtung DAC6 ist sehr weit gefasst, ein Zuwiderhandeln zieht empfindliche Strafen nach sich. ECOFIN Richtlinie DAC 6 Im Mai 2018 verabschiedete der ECOFIN eine Richtlinie (DAC 6), mit der – in Anlehnung an OECD-BEPS-Action 12 – eine Meldepflicht für potenziell aggressive grenzüberschreitende Steuergestaltungen eingeführt wird.

Broadly reflecting the objectives of Action 12 of the base erosion and profit shifting (BEPS) action plan, the DAC6 Directive aims at taking early actions when potentially aggressive tax arrangements are designed and implemented. Från och med 1 juli 2020 förväntas informationsskyldighet (DAC6) gälla för skatterådgivare enligt ett EU-direktiv. Rådgivare, skattekonsulter och advokater får därmed en skyldighet att rapportera gränsöverskridande skatteupplägg inom EU till Skatteverket.

The rules are inspired by BEPS Action 12 which recommends that jurisdictions introduce a regime for the mandatory disclosure of aggressive tax planning arrangements. The structure of the regime draws heavily on the UK's disclosure of tax avoidance scheme (DOTAS) rules. DAC6-direktivet har varit i kraft sedan 25 juni 2018. Den utredning som tillsattes av regeringen med anledning av direktivet avlämnade sitt betänkande den 19:e januari 2019 (SOU 2018:91). Betänkandet innehöll ett antal förslag i linje med direktivet, men också några som var oväntade.