Draft bill on implementation of EU Directive on cross-border tax arrangements (DAC6) adopted by Federal Parliament

On 12 December 2019, the federal parliament adopted the draft bill on the implementation of Directive 2018/822 of 25 May 2018 (DAC6) amending Directive 2011/16/EU with respect to mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements. The draft bill closely follow the definitions, requirements and hallmarks A-E … Continue reading Draft bill on implementation of EU Directive on cross-border tax arrangements (DAC6) adopted by Federal Parliament