The DAC6 guideline prescribes that the essential characteristics must be evaluated every two years.
To this end, the European Commission recently conducted a survey in which the EU Member States gave their views on the essential characteristics and the so-called ‘main benefit tests’ (constructions for certain tax advantages). The Netherlands completed the survey. The discussion report of the European Working Group on Automatic Data Exchange shows that the other Member States also responded extensively to the survey .
Source Taxence
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