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Several EU Member States have only very recently published final XML reporting schemas, resulting in the delayed adoption of electronic filing of XML reports. Romania is one of those countries,…

Introduction Based on the EU Directive for Administrative Cooperation, No 6. ("DAC6"), intermediaries or taxpayers are obliged to actively report certain tax constructs to the tax authorities. For the purpose…

You can now view and print a PDF summary of an arrangement. To access the summary, navigate to any arrangement and, after the initial setup step has been completed, navigate…

The DAC6 deferral period will end soon for all remaining 25 EU Member States, with only a few days left before the 30-day filing period commences for new reportable cross-border…

A cross-border arrangement becomes reportable only if certain characteristics or features are present, referred to as ‘hallmarks.‘ Since most EU Member States have transposed definitions of hallmarks into their domestic…