Mensuel de juin 2020 - Consultance

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DAC6: What do financial institutions need to know about their clients’ tax affairs?
By Eric CENTI, Partner Tax Nenad ILIC, Director Tax, Deloitte   DAC6 is the name commonly given to EU Directive 2018/822/EU of 25 May 2018 and refers to the most recent amendment to the EU directive on administrative cooperation in the field of taxation. It was implemented in Luxembourg by the Law of 25 March 2020 and, once in force, will impose new disclosure obligations on intermediaries (and potentially taxpayers) regarding reportable cross-border tax arrangements that contain certain predefined hallmarks.   The definition of an intermediary is broad, encompassing not only lawyers and advisers but also banks, insurance companies, asset managers and investment funds, trust companies, and other financial sector professionals. More...
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