Tax Flash: Mandatory disclosure for intermediaries (DAC6)
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On 25 May 2018 the ECOFIN Council, formally adopted a Directive amending Directive 2011/16/EU on administrative cooperation in the field of taxation as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements in order to disclose potentially aggressive tax planning arrangements (also commonly referred to as DAC6).
The main purpose of DAC6 is to strengthen tax transparency and prevent potentially aggressive tax planning.