The new mandatory disclosure regime DAC 6
What Directors have to know
This training will be of significant importance for independent directors that need to have a clear understanding of the mandatory disclosure regime (“MDR”) of potentially aggressive tax planning schemes in the EU (covering cross-border arrangements since June 2018), how to determine reportable cross-border arrangements in practice and how taxpayers (and intermediaries) should prepare for the new reporting obligations.
The main features of the program are:
Overview of the new MDR (DAC 6)
Analysis of the hallmarks of reportable cross-border arrangements
The crucial importance of the main benefit test (MBT) to filter our irrelevant reporting
How to manage reporting obligations in practice
The implementation of DAC 6 accross Europe: A Snapshot
Practical case studies
Benefits of the program
The training will be very practical and provide participants with a clear guidance.
The training will be targeted to directors and people that would like to gain a clear understanding of the new reporting obligations under the MDR.