The EU Directive on cross-border tax arrangements (DAC6) - the end of tax optimization?
The EU Directive on cross-border tax arrangements (DAC6) - the end of tax optimization?

Author(s): Jeremiasz Kalus
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation
Published by: Societatea de Stiinte Juridice si Administrative
Keywords: DAC6; MDR; tax avoidance; tax optimisation; tax schemes;
Summary/Abstract: DAC6 is one of the steps against aggressive tax optimisation adopted by the OECD. The same name is often used to refer to the EU Directive on cross-border tax arrangements (Directive 2018/822) adopted by the European Union. The main objective behind the indicated legislation is to counteract tax optimisation. The paper mainly addresses the effectiveness of the adopted solutions, and the problems arising from them in the context of the laws of the Member States that have implemented the indicated legislation. The methodology of the paper is based analysing and comparing Directive 2018/822 and selected issues from the legislation of the EU Member States. The importance of the work is based on the presentation of the relevant problems faced by Member States in the context of the mandatory disclosure regime (MDR). Preliminary research leads to the conclusion that legislation based on the indicated provisions does not completely eliminate optimisation opportunities but constitutes a significant impediment for all taxpayers - even those not performing optimisation activities.

• Details
• Contents