New obligations imposed by the DAC6 directive: How to identify the reportable transactions
The European directive on administrative cooperation in the fiscal field, called DAC6 by specialists, is about to be transposed into the Fiscal Procedure Code – the Ministry of Finance recently published a draft Ordinance. The purpose of the Directive is to create a mechanism for the automatic exchange of information between the Member States that will make public all the transactions carried out in order to obtain a fiscal advantage.
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