PWC publishes a digital newsletter with updates on the DAC6 developments in Europe.
DAC6 is the EU Council Directive 2018/822, which deals with mandatory automatic exchange of information in the field of taxation in relation to cross-border arrangements.
Several EU countries have issued draft DAC6 legislation while some others have already passed their DAC6 laws. Therefore, it is already necessary to monitor the developments on national DAC6 implementation.
Source:
Latest Posts in "European Union"
- ECJ to Decide if Free Tooling Provision Is a Taxable Supply of Services for VAT Purposes
- Advocate-General: Transfer Pricing Adjustments for Intra-Group Goods Likely Subject to VAT Compliance
- Transfer Pricing Adjustments Affect VAT Only if They Alter Agreed Transaction Price Between Parties
- A-G CJEU: Transfer Pricing Adjustments Are VAT Price Corrections for Previous Sales, Not Services
- AG Kokott: Transfer Pricing Adjustments Affect VAT Only if They Change Consideration, Not Just Profit Allocation
