Objectives
The law of 25 March 2020 (or “DAC 6 Law”) introduces the reporting to the tax authorities of certain information on reportable cross-border arrangements by intermediaries or the taxpayer in certain circumstances.
This online training session allows the attendees to get an overview of the assessment of cross-border arrangements as well as the reporting obligations regarding the reportable cross-border arrangements and to address their questions to the experts.
Content
Background information on administrative cooperation requirements
Persons liable to the reporting
Identification of reportable cross-border arrangements
Information disclosed and practical consequences
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