By Dan ZANDONA, Partner, Business Tax Services, EY Luxembourg and Amale HAMMOUDA, Manager, Business Tax Services, EY Luxembourg
The fight against tax evasion is a hot topic on an international level, where laws are constantly evolving to address even its most complex facets. One of the approaches identified at a global level is to strengthen the exchange of information via tax cooperation frameworks.
At the European level, the set of Directives on Administrative Cooperation (DAC) have put in place different rules and mechanisms to exchange information through different ways (upon request, spontaneous or automatic), targeting different actors (including financial institutions, operators, third...
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