BahrainBelgiumEgyptEuropean UnionIndiaIsraelMaltaNigeriaUnited Arab EmiratesUnited States KPMG Week in Tax: 20 – 24 March 2023 6 days ago
Malta Guideline in relation to the waiver from filing information in respect of a reportable cross-border arrangement (DAC6) 3 weeks ago
Belgium Tax consequences of engaging with entities on EU noncooperative jurisdictions list 4 weeks ago
Malta Malta Extends DAC6 Annual Notification Form Deadline for Non-Disclosing Intermediaries 1 month ago
European Union ECJ holds DAC6 Requirement for Notifying Other Intermediary in Case of Professional Privilege Violates EU Law 4 months ago
Ireland Irish Revenue Updates Guide to Exchange of Information Including New Section on DAC6 6 months ago
Belgium Belgium Constitutional Court Issues Judgment on DAC6 Law Including the Annulment of Certain Restrictions on Invoking Professional Privilege 6 months ago
Belgium Belgian Constitutional Court partially annulled Belgium’s implementation of the DAC 6 Directive 7 months ago
Czech Republic Guidance provided in Q&As on cross-border arrangement reporting under DAC6 8 months ago
Italy Italian Tax Authority issues Ministerial Circular on Mandatory Disclosure Rules (DAC6) 9 months ago
Italy Italy Issues Circular Providing Further Clarification on Specific Issues for DAC6 Reporting 11 months ago
Malta Malta Publishes New FAQs on Mandatory Automatic Exchange of Information in Relation to Cross-Border Arrangements 11 months ago
European Union ECJ: AG opines DAC 6 reporting obligation could violate right to fair trial and privacy 11 months ago
European Union ECJ (non-VAT) C-694/20 (Orde van Vlaamse Balies and Others) – AG Opinion – Transfer of DAC6 reporting obligation due to professional secrecy is compatible with Charter of Fundamental Rights of European Union 12 months ago
BelgiumEuropean Union EU Advocate General Finds DAC6 Notification Requirement for Lawyers Covered by Professional Privilege Does Not Infringe Privacy Rights 12 months ago
Italy Transposition of DAC6 Directive – cross-border mechanisms subject reporting obligation 31 December 2021