Assistance in reporting cross-border arrangements (“DAC 6”)
SERVICES
Assistance in reporting cross-border arrangements (“DAC 6”)
- Assistance in identifying the reportable arrangements (e.g. factual analysis, centralizing the arrangements according to hallmarks, identifying the reportable / non-reportable arrangements)
- Assistance during the reporting process as well as in managing the process at company level
- Assistance in preparing Defence Files to explain arrangements classified as non-reportable
- DAC6 training for the parties involved in the management / reporting process
- Assistance during further tax audit.
The reporting rules introduced by Directive (EU) 2018/822 of the Council amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements subject to reporting (known as "DAC6") obliges certain intermediaries or taxpayers, as appropriate, to report to the tax authorities cross-border arrangements that show certain hallmarks. In the context of transposing the provisions of this Directive into the Fiscal Procedure Code, APEX team provides support services to ensure compliance with the obligations generated by DAC 6, covering the entire process from identifying reportable arrangements to assistance during the reporting process to assistance in case of a tax audit.
