Raportarea DAC6: primele rapoarte, primele concluzii. Ce ar trebui să ia în calcul companiile în continuare?
DAC6 reporting: first reports, first conclusions. What should companies consider next?
Author(s): Raluca PopaSubject(s): Economic policy, Law on Economics, Fiscal Politics / Budgeting
Published by: Editura Solomon
Keywords: DAC6 reporting; reports; conclusions; Chamber of Tax Consultants;
Summary/Abstract: On 31 January, expired the deadline for reporting cross‑border arrangements made with a view to obtaining a tax advantage between 1 July and 31 December 2020. Also, February 28 was the final deadline for reporting “historic” arrangements, from June 25, 2018 to June 30, 2020. But, according to a communication from the Chamber of Tax Consultants, NAFA received by the end of March only 400 reports of cross‑border transactions. Apparently, a small number, but for the moment, we don’t have enough information to compare with what other European countries have been reporting. Also, this small number could ease a control strategy aimed at companies that have had reportable transactions. The article describes the measures the taxpayers should know and four recommended actions.
Journal: Tax Magazine
- Issue Year: 2021
- Issue No: 2
- Page Range: 124-126
- Page Count: 3
- Language: Romanian
- Content File-PDF