Recherche
S'identifier

Mensuel de juin 2020 - Consultance

go back Retour << Article précédent     Article suivant >>


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...
Cette page n'est accessible qu'aux abonnés payants.
Veuillez vous identifier si vous êtes abonnés à la consultation de nos archives.
Nous vous invitons à souscrire un abonnement, ou à prendre contact avec nous.

This page is only accessible to paying subscribers.
Please identify yourself if you have subscribed to the consultation of our archives.
We invite you to take out a subscription, or to contact us.
Ces entreprises nous font bénéficier de  leur expertise en collaborant avec Agefi Luxembourg.

These companies give us the benefit of their expertise by collaborating with Agefi Luxembourg.
Linklaters
Pictet Asset Management
J. P. Morgan
Backer McKenzie
Stibbe
Comarch
Zeb Consulting
Castegnaro
MIMCO Capital
Ernst&Young
Lpea.lu
VP Bank
Fi&FO
NautaDutilh
Foyer Group
Bearingpoint
Lamboley Executive Search
Edmond de Rothschild
Square management
Digital Services, Technology and Consulting
Sia Partners
Loyens & Loeff
A&O Shearman
SOCIETE GENERALE Securities Services
PwC
DLA PIPER