av M Peksen — 3.3 Övergripande om regelverkets innehåll. 3.3.1 DAC 6:s syfte. BEPS-rapporten för åtgärdspunkt 12 resulterade i att EU utformade ett direktiv.

EU Council Directive 2018/822/EU of 25 May 2018 ("DAC6") is the latest measure to increase the level of tax transparency in the EU. Indeed, it is part of the proposals put forward in the Final Report of Action 12 of the OECD's Base Erosion and Profit Shifting ("BEPS") project, whereby the OECD, pursuing the objective of enhancing tax transparency at European level, urged its member States to

Essentially, it is also an extension on the 2010/24/EU Directive on mutual assistance. DAC6 requires EU Member States to introduce, in their national law, mandatory disclosure rules for cross-border arrangements. 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. DAC6 is the EU implementation of the BEPS Action 12 initiative regarding the strategies for mandatory disclosure of such transactions.

Rådgivare, skattekonsulter och advokater får därmed en skyldighet att rapportera gränsöverskridande skatteupplägg inom EU till Skatteverket. 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. It mandates a reporting obligation for these tax arrangements if in scope no matter whether the arrangement is justified according to national law. DAC6 aims at transparency and fairness in taxation. 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.

14 May 2020 Broadly reflecting the objectives of Action 12 of the base erosion and profit shifting (BEPS) action plan, the DAC6 Directive aims at taking early 29 Jul 2020 the BEPS Action 12 report on the mandatory disclosure rules (MDR). This is why DAC6 does not ask intermediaries to analyse whether the It broadly reflects the elements of action 12 of the BEPS project on the mandatory disclosure of potentially aggressive tax-planning arrangements as well as the DAC6 is actually European Commission's response to Action 12 of the OECD ( BEPS) Project, as well as to the Mandatory Disclosure Rules for addressing 25 Mar 2020 The text then should be published in the official gazette.

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.

Although reporting is not required until 2020, businesses need to DAC6 is implementing the OECD Base Erosion and Profit Shifting (BEPS) Action 12 that aims to discourage aggressive tax planning. The new regulations impose heavy penalties for non-compliance and have substantially tightened disclosure requirements. The depth and scope of this legislation and its impact on tax planning is unprecedented. Recent times have seen a concerted shift towards increased international tax transparency.

Why choose DAC6 & MDR Reporter. Tax authorities worldwide are continuing to adopt and implement BEPS Action 12 as they respond to this new, global economy. At the forefront of this Mandatory Disclosure Regime (MDR) is the new EU DAC6 Directive 2018/822.

Direktivet syftar till att genomföra BEPS Action 12:s rekommendationer om att införa löpande rapporteringsplikt, s k Mandatory Disclosure Rules (MDR), inom hela EU. DAC6/MDR: Regeringen har beslutat om att justera tidsfristerna för rapporteringen med sex månader DAC6: Justering av tidsfristerna för rapporteringen DAC6 träder i kraft den 1 juli 2020 men regeringen har nu beslutat att man skjuter på själva tidsfristerna för rapporteringen i Sverige med sex månader. DAC6 is implementing the OECD Base Erosion and Profit Shifting (BEPS) Action 12 that aims to discourage aggressive tax planning. The new regulations impose heavy penalties for non-compliance and have substantially tightened disclosure requirements. The depth and scope of this legislation and its impact on tax planning is unprecedented. EY’s Latest on BEPS Alert will be moving to a broader platform. After a one-month hiatus, the now monthly communication will be released on the third Tuesday of every month, beginning 17 September 2019. The expanded Alert, renamed 2020-04-21 · DAC6 adds considerable muscle to BEPS Action 12 by applying the OECD’s recommendations to qualifying cross-border business transactions, or “arrangements,” involving at least one Member country in the EU. The EU mandatory disclosure regime known as DAC6 has applied since 1 July 2020 and reporting obligations were set to begin in the UK and most other EU member states in January 2021.

This is partly in response to the OECD BEPS Action 12 (mandatory disclosure rules for aggressive tax planning schemes) and the adoption of the Common Reporting Standard, which introduced the automatic exchange of tax and financial information on a global stage. 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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Testtjänst för rapporteringspliktiga arrangemang. BEPS – ett arbete inom OECD.

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DAC6 requires EU Member States to introduce, in their national law, mandatory disclosure rules for cross-border arrangements. 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.

DAC6) amends the existing Council Directive 2011/16/EU 1) • DAC6 is closely linked the OECD/G20 BEPS Action 12 Final Report from 2015. Compared to the OECD Mandatory Disclosure Rules for CRS Avoidance Arrangements and Opaque Offshore Structures (OECD MDR), the scope of arrangements covered by DAC6 is much broader • The goal 2020-07-08 2021-01-26 OECD BEPS Action 12 on Mandatory Disclosure Rules.