Part 1

Online course - The new mandatory disclosure regime DAC 6

Part 1

Proposed by

The new mandatory disclosure regime (DAC 6)

  • Purpose and design principles of the mandatory disclosure regime

  • Key features of the mandatory disclosure regime

  • Analysing the hallmarks that may trigger reporting obligations

  • The importance of the main benefit test (“MBT”) when determining reportable cross-border arrangements

  • Considerations regarding the links between the MBT and anti-abuse legislation

  • How to prepare for and manage reporting obligations in practice (intermediaries vs. taxpayers)

  • Intermediaries navigating between penalties for non-compliance and penalties for the violation of professional secrecy

About The Author

Practical Info

Date
05/05/2020 14:10 (Europe/Luxembourg)
Duration
1 hour 20 minutes
Location