Tag Archives: OECD

Citing Brexit, UK Retroactively Curtails DAC 6 Reporting Requirements

With retroactive effect, EU Council Directive DAC 6 is now largely inapplicable in the United Kingdom.  DAC 6, which came into force on June 25, 2018, requires certain intermediaries (including those who provide legal, tax, or consultancy services) or taxpayers to disclose information related to cross-border tax planning.  Our prior coverage of DAC 6 may … Continue Reading
LexBlog